32.070. The department of revenue shall promulgate rules necessary to implement
the provisions of the streamlined sales and use tax agreement. Any rule or portion of a
rule, as that term is defined in section 536.010 that is created under the authority delegated
in this section shall become effective only if it complies with and is subject to all of the
provisions of chapter 536, and, if applicable, section 536.028. This section and chapter 536
are nonseverable and if any of the powers vested with the general assembly pursuant to
chapter 536, to review, to delay the effective date, or to disapprove and annul a rule are
subsequently held unconstitutional, then the grant of rulemaking authority and any rule
proposed or adopted after August 28, 2010, shall be invalid and void.

32.087. 1. Within ten days after the adoption of any ordinance or order in favor of
adoption of any local sales tax authorized under the local sales tax law by the voters of a taxing
entity, the governing body or official of such taxing entity shall forward to the director of revenue
by United States registered mail or certified mail a certified copy of the ordinance or order. The
ordinance or order shall reflect the effective date thereof.

2. Any local sales tax so adopted shall become effective on the first day of the second
calendar quarter after the director of revenue receives notice of adoption of the local sales tax,
except as provided in subsection 18 of this section.

3. Every retailer within the jurisdiction of one or more taxing entities which has imposed
one or more local sales taxes under the local sales tax law shall add all taxes so imposed along
with the tax imposed by the sales tax law of the state of Missouri to the sale price and, when
added, the combined tax shall constitute a part of the price, and shall be a debt of the purchaser
to the retailer until paid, and shall be recoverable at law in the same manner as the purchase
price. The combined rate of the state sales tax and all local sales taxes shall be the sum of the
rates, multiplying the combined rate times the amount of the sale.

4. The brackets required to be established by the director of revenue under the provisions
of section 144.285, RSMo, shall be based upon the sum of the combined rate of the state sales
tax and all local sales taxes imposed under the provisions of the local sales tax law.

5. The ordinance or order imposing a local sales tax under the local sales tax law shall
impose upon all sellers a tax for the privilege of engaging in the business of selling tangible
personal property or rendering taxable services at retail to the extent and in the manner provided
in sections 144.010 to 144.525, RSMo, and the rules and regulations of the director of revenue
issued pursuant thereto; except that the rate of the tax shall be the sum of the combined rate of
the state sales tax or state highway use tax and all local sales taxes imposed under the provisions
of the local sales tax law.

6. On and after the effective date of any local sales tax imposed under the provisions of
the local sales tax law, the director of revenue shall perform all functions incident to the
administration, collection, enforcement, and operation of the tax, and the director of revenue
shall collect in addition to the sales tax for the state of Missouri all additional local sales taxes
authorized under the authority of the local sales tax law. All local sales taxes imposed under the
local sales tax law together with all taxes imposed under the sales tax law of the state of Missouri
shall be collected together and reported upon such forms and under such administrative rules and
regulations as may be prescribed by the director of revenue.

7. All applicable provisions contained in sections 144.010 to 144.525, RSMo, governing
the state sales tax and section 32.057, the uniform confidentiality provision, shall apply to the
collection of any local sales tax imposed under the local sales tax law except as modified by the
local sales tax law.

8. All exemptions granted to agencies of government, organizations, persons and to the
sale of certain articles and items of tangible personal property and taxable services under the
provisions of sections 144.010 to 144.525, RSMo, as these sections now read and as they may
hereafter be amended, it being the intent of this general assembly to ensure that the same sales
tax exemptions granted from the state sales tax law also be granted under the local sales tax law,
are hereby made applicable to the imposition and collection of all local sales taxes imposed
under the local sales tax law.

9. The same sales tax permit, exemption certificate and retail certificate required by
sections 144.010 to 144.525, RSMo, for the administration and collection of the state sales tax
shall satisfy the requirements of the local sales tax law, and no additional permit or exemption
certificate or retail certificate shall be required; except that the director of revenue may prescribe
a form of exemption certificate for an exemption from any local sales tax imposed by the local
sales tax law.

10. All discounts allowed the retailer under the provisions of the state sales tax law for
the collection of and for payment of taxes under the provisions of the state sales tax law are
hereby allowed and made applicable to any local sales tax collected under the provisions of the
local sales tax law.

11. The penalties provided in section 32.057 and sections 144.010 to 144.525, RSMo,
for a violation of the provisions of those sections are hereby made applicable to violations of the
provisions of the local sales tax law.

12. (1) For the purposes of any local sales tax imposed by an ordinance or order under
the local sales tax law, all sales, except the sale of motor vehicles, trailers, boats, and outboard
motors, shall be deemed to be consummated at the place [of business of the retailer unless the
tangible personal property sold is delivered by the retailer or his agent to an out-of-state
destination. In the event a retailer has more than one place of business in this state which
participates in the sale, the sale shall be deemed to be consummated at the place of business of
the retailer where the initial order for the tangible personal property is taken, even though the
order must be forwarded elsewhere for acceptance, approval of credit, shipment or billing. A
sale by a retailer's agent or employee shall be deemed to be consummated at the place of business
from which he works]where the tangible personal property is received by the purchaser.

(2) For the purposes of any local sales tax imposed by an ordinance or order under the
local sales tax law, all sales of motor vehicles, trailers, boats, and outboard motors shall be
deemed to be consummated at the residence of the purchaser and not at the place of business of
the retailer, or the place of business from which the retailer's agent or employee works.

(3) For the purposes of any local tax imposed by an ordinance or under the local sales
tax law on charges for mobile telecommunications services, all taxes of mobile
telecommunications service shall be imposed as provided in the Mobile Telecommunications
Sourcing Act, 4 U.S.C. Sections 116 through 124, as amended.

13. Local sales taxes imposed pursuant to the local sales tax law on the purchase and sale
of motor vehicles, trailers, boats, and outboard motors shall not be collected and remitted by the
seller, but shall be collected by the director of revenue at the time application is made for a
certificate of title, if the address of the applicant is within a taxing entity imposing a local sales
tax under the local sales tax law.

14. The director of revenue and any of his deputies, assistants and employees who have
any duties or responsibilities in connection with the collection, deposit, transfer, transmittal,
disbursement, safekeeping, accounting, or recording of funds which come into the hands of the
director of revenue under the provisions of the local sales tax law shall enter a surety bond or
bonds payable to any and all taxing entities in whose behalf such funds have been collected
under the local sales tax law in the amount of one hundred thousand dollars for each such tax;
but the director of revenue may enter into a blanket bond covering himself and all such deputies,
assistants and employees. The cost of any premium for such bonds shall be paid by the director
of revenue from the share of the collections under the sales tax law retained by the director of
revenue for the benefit of the state.

15. The director of revenue shall annually report on his management of each trust fund
which is created under the local sales tax law and administration of each local sales tax imposed
under the local sales tax law. He shall provide each taxing entity imposing one or more local
sales taxes authorized by the local sales tax law with a detailed accounting of the source of all
funds received by him for the taxing entity. Notwithstanding any other provisions of law, the
state auditor shall annually audit each trust fund. A copy of the director's report and annual audit
shall be forwarded to each taxing entity imposing one or more local sales taxes.

16. Within the boundaries of any taxing entity where one or more local sales taxes have
been imposed, if any person is delinquent in the payment of the amount required to be paid by
him under the local sales tax law or in the event a determination has been made against him for
taxes and penalty under the local sales tax law, the limitation for bringing suit for the collection
of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to
144.525, RSMo. Where the director of revenue has determined that suit must be filed against
any person for the collection of delinquent taxes due the state under the state sales tax law, and
where such person is also delinquent in payment of taxes under the local sales tax law, the
director of revenue shall notify the taxing entity in the event any person fails or refuses to pay
the amount of any local sales tax due so that appropriate action may be taken by the taxing entity.

17. Where property is seized by the director of revenue under the provisions of any law
authorizing seizure of the property of a taxpayer who is delinquent in payment of the tax imposed
by the state sales tax law, and where such taxpayer is also delinquent in payment of any tax
imposed by the local sales tax law, the director of revenue shall permit the taxing entity to join
in any sale of property to pay the delinquent taxes and penalties due the state and to the taxing
entity under the local sales tax law. The proceeds from such sale shall first be applied to all sums
due the state, and the remainder, if any, shall be applied to all sums due such taxing entity.

18. If a local sales tax has been in effect for at least one year under the provisions of the
local sales tax law and voters approve reimposition of the same local sales tax at the same rate
at an election as provided for in the local sales tax law prior to the date such tax is due to expire,
the tax so reimposed shall become effective the first day of the first calendar quarter after the
director receives a certified copy of the ordinance, order or resolution accompanied by a map
clearly showing the boundaries thereof and the results of such election, provided that such
ordinance, order or resolution and all necessary accompanying materials are received by the
director at least thirty days prior to the expiration of such tax. Any administrative cost or
expense incurred by the state as a result of the provisions of this subsection shall be paid by the
city or county reimposing such tax.

19. If the boundaries of a city in which a sales tax has been imposed shall thereafter
be changed or altered, the city clerk shall forward to the director of revenue by United
States registered mail or certified mail a certified copy of the ordinance adding or
detaching territory from the city within ten days of adoption of the ordinance. The
ordinance shall reflect the effective date of the ordinance and shall be accompanied by a
map of the city clearly showing the territory added or detached from the city boundaries.
Upon receipt of the ordinance and map, the tax imposed under the local sales tax law shall
be effective in the added territory or abolished in the detached territory on the first day of
the second calendar quarter after the director of revenue receives notice of the boundary
change.

67.576. 1. The following provisions shall govern the collection of the tax imposed by
the provisions of sections 67.571 to 67.577:

(1) All applicable provisions contained in sections 144.010 to 144.510, RSMo,
governing the state sales tax and section 32.057, RSMo, the uniform confidentiality provision,
shall apply to the collection of the tax imposed by the provisions of sections 67.571 to 67.577;

(2) All exemptions granted to agencies of government, organizations, and persons under
the provisions of sections 144.010 to 144.510, RSMo, are hereby made applicable to the
imposition and collection of the tax imposed by sections 67.571 to 67.577.

2. The same sales tax permit, exemption certificate and retail certificate required by
sections 144.010 to 144.510, RSMo, for the administration and collection of the state sales tax
shall satisfy the requirements of sections 67.571 to 67.577, and no additional permit or
exemption certificate or retail certificate shall be required; except that, the director of revenue
may prescribe a form of exemption certificate for an exemption from the tax imposed by sections
67.571 to 67.577.

3. All discounts allowed the retailer pursuant to the provisions of the state sales tax law
for the collection of and for payment of taxes pursuant to that act are hereby allowed and made
applicable to any taxes collected pursuant to the provisions of sections 67.571 to 67.577.

4. The penalties provided in section 32.057, RSMo, and sections 144.010 to 144.510,
RSMo, for a violation of those acts are hereby made applicable to violations of the provisions
of sections 67.571 to 67.577.

5. [For the purposes of the sales tax imposed by an order pursuant to sections 67.571 to
67.577, all retail sales shall be deemed to be consummated at the place of business of the
retailer.]Except as provided in sections 67.571 to 67.577, all provisions of sections 32.085
and 32.087 shall apply to the tax imposed under section 67.571 to 67.577.

67.582. 1. The governing body of any county, except a county of the first class with a
charter form of government with a population of greater than four hundred thousand inhabitants,
is hereby authorized to impose, by ordinance or order, a sales tax in the amount of up to one-half
of one percent on all retail sales made in such county which are subject to taxation under the
provisions of sections 144.010 to 144.525, RSMo, for the purpose of providing law enforcement
services for such county. The tax authorized by this section shall be in addition to any and all
other sales taxes allowed by law, except that no ordinance or order imposing a sales tax under
the provisions of this section shall be effective unless the governing body of the county submits
to the voters of the county, at a county or state general, primary or special election, a proposal
to authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to, the following
language:

(1) If the proposal submitted involves only authorization to impose the tax authorized
by this section the ballot shall contain substantially the following:

Shall the county of .............. (county's name) impose a countywide sales tax of .............
(insert amount) for the purpose of providing law enforcement services for the county?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO"; or

(2) If the proposal submitted involves authorization to enter into agreements to form a
regional jail district and obligates the county to make payments from the tax authorized by this
section the ballot shall contain substantially the following:

Shall the county of .............. (county's name) be authorized to enter into agreements for
the purpose of forming a regional jail district and obligating the county to impose a countywide
sales tax of ............. (insert amount) to fund ............. dollars of the costs to construct a regional
jail and to fund the costs to operate a regional jail, with any funds in excess of that necessary to
construct and operate such jail to be used for law enforcement purposes?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal submitted pursuant to subdivision (1) of this subsection, then the ordinance or
order and any amendments thereto shall be in effect on the first day of the second calendar
quarter [immediately following the election approving the proposal]after the director of
revenue receives notification of adoption of the local sales tax. If the constitutionally required
percentage of the voters voting thereon are in favor of the proposal submitted pursuant to
subdivision (2) of this subsection, then the ordinance or order and any amendments thereto shall
be in effect on the first day of the second calendar quarter [immediately following the election
approving the proposal]after the director of revenue receives notification of adoption of the
local sales tax. If a proposal receives less than the required majority, then the governing body
of the county shall have no power to impose the sales tax herein authorized unless and until the
governing body of the county shall again have submitted another proposal to authorize the
governing body of the county to impose the sales tax authorized by this section and such
proposal is approved by the required majority of the qualified voters voting thereon. However,
in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve
months from the date of the last proposal pursuant to this section.

3. All revenue received by a county from the tax authorized under the provisions of this
section shall be deposited in a special trust fund and shall be used solely for providing law
enforcement services for such county for so long as the tax shall remain in effect. Revenue
placed in the special trust fund may also be utilized for capital improvement projects for law
enforcement facilities and for the payment of any interest and principal on bonds issued for said
capital improvement projects.

4. Once the tax authorized by this section is abolished or is terminated by any means, all
funds remaining in the special trust fund shall be used solely for providing law enforcement
services for the county. Any funds in such special trust fund which are not needed for current
expenditures may be invested by the governing body in accordance with applicable laws relating
to the investment of other county funds.

5. All sales taxes collected by the director of revenue under this section on behalf of any
county, less one percent for cost of collection which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in section 32.087, RSMo,
shall be deposited in a special trust fund, which is hereby created, to be known as the "County
Law Enforcement Sales Tax Trust Fund". The moneys in the county law enforcement sales tax
trust fund shall not be deemed to be state funds and shall not be commingled with any funds of
the state. The director of revenue shall keep accurate records of the amount of money in the trust
and which was collected in each county imposing a sales tax under this section, and the records
shall be open to the inspection of officers of the county and the public. Not later than the tenth
day of each month the director of revenue shall distribute all moneys deposited in the trust fund
during the preceding month to the county which levied the tax; such funds shall be deposited
with the county treasurer of each such county, and all expenditures of funds arising from the
county law enforcement sales tax trust fund shall be by an appropriation act to be enacted by the
governing body of each such county. Expenditures may be made from the fund for any law
enforcement functions authorized in the ordinance or order adopted by the governing body
submitting the law enforcement tax to the voters.

6. The director of revenue may authorize the state treasurer to make refunds from the
amounts in the trust fund and credited to any county for erroneous payments and overpayments
made, and may redeem dishonored checks and drafts deposited to the credit of such counties.
If any county abolishes the tax, the repeal of such tax shall become effective December thirty-first of the calendar year in which such abolishment was approved. The county shall notify
the director of revenue of the action at least ninety days prior to the effective date of the repeal
and the director of revenue may order retention in the trust fund, for a period of one year, of two
percent of the amount collected after receipt of such notice to cover possible refunds or
overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of
such accounts. After one year has elapsed after the effective date of abolition of the tax in such
county, the director of revenue shall remit the balance in the account to the county and close the
account of that county. The director of revenue shall notify each county of each instance of any
amount refunded or any check redeemed from receipts due the county.

7. Except as modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed under this section.

67.584. 1. The governing body of any county of the first classification with more than
one hundred ninety-eight thousand but less than one hundred ninety-eight thousand two hundred
inhabitants is hereby authorized to impose, by ordinance or order, a sales tax in the amount of
up to one-half percent on all retail sales made in such county which are subject to taxation
pursuant to sections 144.010 to 144.525, RSMo, for the purpose of providing law enforcement
services for such county. The tax authorized by this section shall be in addition to any and all
other sales taxes allowed by law, except that no ordinance or order imposing a sales tax pursuant
to this section shall be effective unless the governing body of the county submits to the voters
of the county, at a county or state general, primary, or special election, a proposal to authorize
the governing body of the county to impose a tax.

2. If the proposal submitted involves only authorization to impose the tax authorized by
this section, the ballot of submission shall contain, but need not be limited to, the following
language:

"Shall the county of .............. (county's name) impose a countywide sales tax of .............
(insert amount) for the purpose of providing law enforcement services for the county?"

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal submitted pursuant to this subsection, then the ordinance or order and any
amendments thereto shall be in effect on the first day of the second calendar quarter
[immediately following the election approving the proposal]after the director of revenue
receives notification of adoption of the local sales tax. If a proposal receives less than the
required majority, then the governing body of the county shall have no power to impose the sales
tax herein authorized unless and until the governing body of the county shall again have
submitted another proposal to authorize the governing body of the county to impose the sales tax
authorized by this section and such proposal is approved by the required majority of the qualified
voters voting thereon. However, in no event shall a proposal pursuant to this section be
submitted to the voters sooner than twelve months from the date of the last proposal pursuant
to this section.

3. Twenty-five percent of the revenue received by a county treasurer from the tax
authorized pursuant to this section shall be deposited in a special trust fund and shall be used
solely by a prosecuting attorney's office for such county for so long as the tax shall remain in
effect. The remainder of revenue shall be deposited in the county law enforcement sales tax trust
fund established pursuant to section 67.582 of the county levying the tax pursuant to this section.
The revenue derived from the tax imposed pursuant to this section shall be used for public law
enforcement services only. No revenue derived from the tax imposed pursuant to this section
shall be used for any private contractor providing law enforcement services or for any private
jail.

4. Once the tax authorized by this section is abolished or is terminated by any means, all
funds remaining in the prosecuting attorney's trust fund shall be used solely by a prosecuting
attorney's office for the county. Any funds in such special trust fund which are not needed for
current expenditures may be invested by the governing body in accordance with applicable laws
relating to the investment of other county funds.

5. All sales taxes collected by the director of revenue pursuant to this section on behalf
of any county, less one percent for cost of collection which shall be deposited in the state's
general revenue fund after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited in a special trust fund, which is hereby created, to be known as the
"County Prosecuting Attorney's Office Sales Tax Trust Fund" or in the county law enforcement
sales tax trust fund, pursuant to the deposit ratio in subsection 3 of this section. The moneys in
the trust funds shall not be deemed to be state funds and shall not be commingled with any funds
of the state. The director of revenue shall keep accurate records of the amount of money in the
trusts and which was collected in each county imposing a sales tax pursuant to this section, and
the records shall be open to the inspection of officers of the county and the public. Not later than
the tenth day of each month the director of revenue shall distribute all moneys deposited in the
trust funds during the preceding month to the county which levied the tax; such funds shall be
deposited with the county treasurer of each such county, and all expenditures of funds arising
from either trust fund shall be by an appropriation act to be enacted by the governing body of
each such county. Expenditures may be made from the funds for any functions authorized in the
ordinance or order adopted by the governing body submitting the tax to the voters.

6. The director of revenue may authorize the state treasurer to make refunds from the
amounts in the trust funds and credited to any county for erroneous payments and overpayments
made, and may redeem dishonored checks and drafts deposited to the credit of such counties.
If any county abolishes the tax, the repeal of such tax shall become effective December thirty-first of the calendar year in which such abolishment was approved. The county shall notify
the director of revenue of the action at least ninety days before the effective date of the repeal and
the director of revenue may order retention in the appropriate trust fund, for a period of one year,
of two percent of the amount collected after receipt of such notice to cover possible refunds or
overpayments of the tax and to redeem dishonored checks and drafts deposited to the credit of
such accounts. After one year has elapsed after the effective date of abolition of the tax in such
county, the director of revenue shall remit the balance in the account to the county and close the
account of that county established pursuant to this section. The director of revenue shall notify
each county of each instance of any amount refunded or any check redeemed from receipts due
the county.

7. Except as modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed pursuant to this section.

67.671. 1. The governing body of any county, except first class counties other than first
class counties without charter form of government not adjoining any other first class county
unless such first class county contains part of a city with a population over four hundred and fifty
thousand, and except as otherwise provided in subsection 4 or subsection 7 of this section may,
by a majority vote, impose a tourism sales tax throughout or in any portion of the county for the
promotion of tourism as provided in this act, but such tax shall not become effective unless the
governing body of the county submits to the voters of the county, at a public election, a proposal
to authorize the county to impose a tax under the provisions of sections 67.671 to 67.685.

2. The ballot of submission shall be in substantially the following form:

Shall the county of ....................... (Insert the name of the county) impose a tourism sales
tax of ........................ (Insert rate of percent) percent in certain areas of the county?

□ YES□ NO

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the tax shall be in effect on the first day of the second calendar quarter
after the director of revenue receives notification of adoption of the local sales tax. If a
majority of the votes cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the tax authorized by sections
67.671 to 67.685, unless and until the governing body of the county shall again have submitted
another proposal to authorize the governing body of the county to impose the tax, and such
proposal is approved by a majority of the qualified voters voting thereon.

3. Except as otherwise provided in subsection 4 or subsection 7 of this section, the
tourism tax may be imposed at a rate of not more than seven-eighths of one percent on the
receipts from the sale at retail of certain tangible personal property or taxable services within that
part of the county for which such tax has been adopted, as specified in section 67.674.

4. The governing body of any third class county which adjoins the Mississippi River and
which also adjoins one or more first class counties without a charter form of government and
which has a population of not more than sixteen thousand inhabitants according to the 1980
decennial census may, by a majority vote, impose:

(1) A tourism sales tax on the sale of all food and beverages sold for consumption on the
premises of all restaurants, bars, taverns, or other establishments which are primarily used to
provide food and beverage services;

(2) A tourism sales tax upon the rent or lease charges paid by transient guests of hotels,
motels, condominiums, houseboats, and space rented in campgrounds;

(3) Or both.

The tax may be imposed throughout or in any portion of the county for the promotion of tourism
as provided in sections 67.671 to 67.685 but such tax shall not become effective unless the
governing body of the county submits to the voters of the county, at a public election, a proposal
to authorize the county to impose the tax.

5. The ballot of submission shall be in substantially the following form:

Shall the county of ....................... (Insert name of county) impose a tourism sales tax of
........................ (Insert rate of percent) percent on the sale or rental of ....................................
(Insert type of property or service) in certain areas of the county?

□ YES□ NO

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the tax shall be in effect. If a majority of the votes cast by the qualified
voters voting are opposed to the proposal, then the governing body of the county shall have no
power to impose the tax unless and until the governing body of the county shall again have
submitted another proposal to authorize the governing body of the county to impose the tax, and
such proposal is approved by a majority of the qualified voters voting thereon. The tourism tax
may be imposed at a rate of not more than two percent on the receipts from the sale or rental at
retail of certain tangible personal property or taxable services as provided in this subsection
within that part of the county for which such tax has been adopted.

6. Within ten days after a vote in favor of the adoption of a tourism sales tax by the
voters of any such county, the governing body of the county shall make its order imposing the
tax. The tax shall become effective on the first day of the [first]second calendar quarter after
[such order is made; provided that in any first class county with a population of at least eighty
thousand but less than one hundred thousand, the tax shall become effective on the first day of
the first month which begins more than thirty days after such order is made, and such tax shall
be collected by the department of revenue in the same manner as prescribed in section 32.087,
RSMo, except as otherwise provided in this section]the director of revenue receives
notification of adoption of such tax.

7. In any county which has any part of a Corps of Engineers lake with a shoreline of at
least eight hundred miles and not exceeding a shoreline of nine hundred miles, the tourism tax
may be imposed at a rate of not more than two percent on the receipts from the sale at retail of
certain tangible personal property or taxable services, subject to tax pursuant to chapter 144,
RSMo, within that portion of the county for which such tax has been adopted. All areas in such
county imposing a tourism tax eligible to do so under the provisions of this section shall be
contiguous with all other areas which adopt the tax.

[8. All tourism sales tax collected pursuant to subsection 7 of this section shall be
collected and administered by the county collector as provided in section 67.680 and deposited
in the "County Advertising and Tourism Sales Tax Trust Fund" created in such section.]

67.678. 1. The following provisions shall govern the collection of the tax imposed by
the provisions of sections 67.671 to 67.685:

(1) All applicable provisions contained in sections 144.010 to 144.510, RSMo,
governing the state sales tax and section 32.057, RSMo, the uniform confidentiality provision,
shall apply to the collection of the tax imposed by the provisions of sections 67.671 to 67.685,
except as modified in sections 67.671 to 67.685;

(2) All exemptions granted to agencies of government, organizations, and persons under
the provisions of sections 144.010 to 144.510, RSMo, are hereby made applicable to the
imposition and collection of the tax imposed by sections 67.671 to 67.685.

2. The same sales tax permit, exemption certificate and retail certificate required by
sections 144.010 to 144.510, RSMo, for the administration and collection of the state sales tax
shall satisfy the requirements of sections 67.671 to 67.685, and no additional permit or
exemption certificate or retail certificate shall be required; except that, the director of revenue
may prescribe a form of exemption certificate for an exemption from the tax imposed by sections
67.671 to 67.685.

3. All discounts allowed the retailer under the provisions of the state sales tax law for
the collection of and for payment of taxes under that act are hereby allowed and made applicable
to any taxes collected under the provisions of sections 67.671 to 67.685.

4. The penalties provided in sections 32.057 and 144.010 to 144.510, RSMo, for a
violation of those acts are hereby made applicable to violations of the provisions of sections
67.671 to 67.685.

[5. For the purposes of the tourism sales tax imposed by an order pursuant to sections
67.671 to 67.685, all retail sales shall be deemed to be consummated at the place of business of
the retailer.]

67.1303. 1. The governing body of any home rule city with more than one hundred
fifty-one thousand five hundred but less than one hundred fifty-one thousand six hundred
inhabitants, any home rule city with more than forty-five thousand five hundred but less than
forty-five thousand nine hundred inhabitants and the governing body of any city within any
county of the first classification with more than one hundred four thousand six hundred but less
than one hundred four thousand seven hundred inhabitants and the governing body of any county
of the third classification without a township form of government and with more than forty
thousand eight hundred but less than forty thousand nine hundred inhabitants or any city within
such county may impose, by order or ordinance, a sales tax on all retail sales made in the city or
county which are subject to sales tax under chapter 144, RSMo. In addition, the governing body
of any county of the first classification with more than eighty-five thousand nine hundred but less
than eighty-six thousand inhabitants or the governing body of any home rule city with more than
seventy-three thousand but less than seventy-five thousand inhabitants may impose, by order or
ordinance, a sales tax on all retail sales made in the city or county which are subject to sales tax
under chapter 144, RSMo. The tax authorized in this section shall not be more than one-half of
one percent. The order or ordinance imposing the tax shall not become effective unless the
governing body of the city or county submits to the voters of the city or county at a state general
or primary election a proposal to authorize the governing body to impose a tax under this section.
The tax authorized in this section shall be in addition to all other sales taxes imposed by law, and
shall be stated separately from all other charges and taxes.

2. The ballot of submission for the tax authorized in this section shall be in substantially
the following form:

Shall ........................... (insert the name of the city or county) impose a sales tax at a rate
of ............. (insert rate of percent) percent for economic development purposes?

□ YES□ NO

If a majority of the votes cast on the question by the qualified voters voting thereon are in favor
of the question, then the tax shall become effective on the first day of the second calendar quarter
[following the calendar quarter in which the election was held. If a majority of the votes cast on
the question by the qualified voters voting thereon are opposed to the question, then the tax shall
not become effective unless and until the question is resubmitted under this section to the
qualified voters and such question is approved by a majority of the qualified voters voting on the
question, provided that no proposal shall be resubmitted to the voters sooner than twelve months
from the date of the submission of the last proposal]after the director of revenue receives
notification of adoption of the local sales tax. If a majority of the votes cast on the question
by the qualified voters voting on the question are opposed, then the tax shall not become
effective unless the question is resubmitted under this section to the qualified voters and
such question is approved by a majority of the qualified voters voting on the question. No
proposal shall be resubmitted to the voters sooner than twelve months from the date of the
submission of the last proposal.

3. No revenue generated by the tax authorized in this section shall be used for any retail
development project. At least twenty percent of the revenue generated by the tax authorized in
this section shall be used solely for projects directly related to long-term economic development
preparation, including, but not limited to, the following:

(1) Acquisition of land;

(2) Installation of infrastructure for industrial or business parks;

(3) Improvement of water and wastewater treatment capacity;

(4) Extension of streets;

(5) Providing matching dollars for state or federal grants;

(6) Marketing;

(7) Providing grants and low-interest loans to companies for job training, equipment
acquisition, site development, and infrastructure. Not more than twenty-five percent of the
revenue generated may be used annually for administrative purposes, including staff and facility
costs.

4. All revenue generated by the tax shall be deposited in a special trust fund and shall
be used solely for the designated purposes. If the tax is repealed, all funds remaining in the
special trust fund shall continue to be used solely for the designated purposes. Any funds in the
special trust fund which are not needed for current expenditures may be invested by the
governing body in accordance with applicable laws relating to the investment of other city or
county funds.

5. The director of revenue may authorize the state treasurer to make refunds from
the amounts in the trust fund and credited to any city or county for erroneous payments
in the trust fund and credited to any city or county for erroneous payments and
overpayments made, and may redeem dishonored checks and drafts deposited to the credit
of such counties. If any city or county abolishes the tax authorized under this section, the
repeal of such tax shall become effective December thirty-first of the calendar year in
which such abolishment was approved. Each city or county shall notify the director of
revenue at least ninety days prior to the effective date of the expiration of the sales tax
authorized by this section and the director of revenue may order retention in the trust
fund, for a period of one year, of two percent of the amount collected after receipt of such
notice to cover possible refunds or overpayment of such tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one year has elapsed after
the date of expiration of the tax authorized by this section in such city or county, the
director of revenue shall remit the balance in the account to the city or county and close
the account of that city or county. The director of revenue shall notify each city or county
of each instance of any amount refunded or any check redeemed from receipts due the city
or county.

6. Any city or county imposing the tax authorized in this section shall establish an
economic development tax board. The board shall consist of eleven members, to be appointed
as follows:

(1) Two members shall be appointed by the school boards whose districts are included
within any economic development plan or area funded by the sales tax authorized in this section.
Such members shall be appointed in any manner agreed upon by the affected districts;

(2) One member shall be appointed, in any manner agreed upon by the affected districts,
to represent all other districts levying ad valorem taxes within the area selected for an economic
development project or area funded by the sales tax authorized in this section, excluding
representatives of the governing body of the city or county;

(3) One member shall be appointed by the largest public school district in the city or
county;

(4) In each city or county, five members shall be appointed by the chief elected officer
of the city or county with the consent of the majority of the governing body of the city or county;

(5) In each city, two members shall be appointed by the governing body of the county
in which the city is located. In each county, two members shall be appointed by the governing
body of the county.

At the option of the members appointed by a city or county the members who are appointed by
the school boards and other taxing districts may serve on the board for a term to coincide with
the length of time an economic development project, plan, or designation of an economic
development area is considered for approval by the board, or for the definite terms as provided
in this subsection. If the members representing school districts and other taxing districts are
appointed for a term coinciding with the length of time an economic development project, plan,
or area is approved, such term shall terminate upon final approval of the project, plan, or
designation of the area by the governing body of the city or county. If any school district or other
taxing jurisdiction fails to appoint members of the board within thirty days of receipt of written
notice of a proposed economic development plan, economic development project, or designation
of an economic development area, the remaining members may proceed to exercise the power
of the board. Of the members first appointed by the city or county, three shall be designated to
serve for terms of two years, three shall be designated to serve for a term of three years, and the
remaining members shall be designated to serve for a term of four years from the date of such
initial appointments. Thereafter, the members appointed by the city or county shall serve for a
term of four years, except that all vacancies shall be filled for unexpired terms in the same
manner as were the original appointments.

[6.]7. The board, subject to approval of the governing body of the city or county, shall
develop economic development plans, economic development projects, or designations of an
economic development area, and shall hold public hearings and provide notice of any such
hearings. The board shall vote on all proposed economic development plans, economic
development projects, or designations of an economic development area, and amendments
thereto, within thirty days following completion of the hearing on any such plan, project, or
designation, and shall make recommendations to the governing body within ninety days of the
hearing concerning the adoption of or amendment to economic development plans, economic
development projects, or designations of an economic development area.

[7.]8. The board shall report at least annually to the governing body of the city or county
on the use of the funds provided under this section and on the progress of any plan, project, or
designation adopted under this section.

[8.]9. The governing body of any city or county that has adopted the sales tax authorized
in this section may submit the question of repeal of the tax to the voters on any date available for
elections for the city or county. The ballot of submission shall be in substantially the following
form:

Shall ................................... (insert the name of the city or county) repeal the sales tax
imposed at a rate of ...... (insert rate of percent) percent for economic development purposes?

□ YES□ NO

If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become
effective on December thirty-first of the calendar year in which such repeal was approved. If a
majority of the votes cast on the question by the qualified voters voting thereon are opposed to
the repeal, then the sales tax authorized in this section shall remain effective until the question
is resubmitted under this section to the qualified voters of the city or county, and the repeal is
approved by a majority of the qualified voters voting on the question.

[9.]10. Whenever the governing body of any city or county that has adopted the sales
tax authorized in this section receives a petition, signed by ten percent of the registered voters
of the city or county voting in the last gubernatorial election, calling for an election to repeal the
sales tax imposed under this section, the governing body shall submit to the voters a proposal
to repeal the tax. If a majority of the votes cast on the question by the qualified voters voting
thereon are in favor of the repeal, that repeal shall become effective on December thirty-first of
the calendar year in which such repeal was approved. If a majority of the votes cast on the
question by the qualified voters voting thereon are opposed to the repeal, then the tax shall
remain effective until the question is resubmitted under this section to the qualified voters and
the repeal is approved by a majority of the qualified voters voting on the question. Effective
January 1, 2010, if the city or county abolishes the tax, the city or county shall notify the
director of revenue of the action at least one hundred twenty days prior to the effective
date of the repeal.

11. After the effective date of any tax imposed under the provisions of this section,
the director of revenue shall perform all functions incident to the administration,
collection, enforcement, and operation of the tax and collect, in addition to the sales tax for
the state of Missouri, the additional tax authorized under this section. The tax imposed
under this section and the tax imposed under the sales tax law of the state of Missouri shall
be collected together and reported upon such forms and under such administrative rules
and regulations as may be prescribed by the director of revenue.

12. There is hereby created the "Economic Development Sales Tax Trust Fund",
which shall consist of all sales tax revenue collected under this section. The state
treasurer's office shall be custodian of the trust fund, and moneys in the trust fund shall
be used solely for the purposes authorized in this section. Moneys in the trust fund shall
be considered nonstate funds under article IV, section 15, of the Missouri constitution. The
state treasurer shall invest moneys in the trust fund in the same manner as other funds are
invested. Any interest and moneys earned on such investments shall be credited to the
trust fund. All sales taxes collected by the director of revenue under this section on behalf
of the city or county, less one percent for the cost of collection which shall be deposited in
the state's general revenue fund after payment of premiums for surety bonds as provided
in section 32.087 shall be deposited in the trust fund. The director of revenue shall keep
accurate records of the amount of moneys in the trust fund that was collected in the city
or county imposing a sales tax under this section, and the records shall be open to the
inspection of the officers of each city or county and the general public. Not later than the
tenth day of each month, the director of revenue shall distribute all moneys deposited in
the trust fund during the preceding month to the city or county.

13. Except as provided in this section, all provisions of sections 32.085 and 32.087
shall apply to the tax imposed under this section.

67.1545. 1. Any district formed as a political subdivision may impose by resolution a
district sales and use tax on all retail sales made in such district which are subject to taxation
pursuant to sections 144.010 to 144.525, RSMo, except sales of motor vehicles, trailers, boats
or outboard motors and sales to or by [public utilities and] providers of communications, cable,
or video services. Any sales and use tax imposed pursuant to this section may be imposed in
increments of one-eighth of one percent, up to a maximum of one percent. Such district sales
and use tax may be imposed for any district purpose designated by the district in its ballot of
submission to its qualified voters; except that, no resolution adopted pursuant to this section shall
become effective unless the board of directors of the district submits to the qualified voters of
the district, by mail-in ballot, a proposal to authorize a sales and use tax pursuant to this section.
If a majority of the votes cast by the qualified voters on the proposed sales tax are in favor of the
sales tax, then the resolution is adopted. If a majority of the votes cast by the qualified voters
are opposed to the sales tax, then the resolution is void.

2. The ballot shall be substantially in the following form:

Shall the ........................ (insert name of district) Community Improvement District
impose a community improvement districtwide sales and use tax at the maximum rate of
............... (insert amount) for a period of ................ (insert number) years from the date on which
such tax is first imposed for the purpose of providing revenue for ................................................
(insert general description of the purpose)?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

3. Within ten days after the qualified voters have approved the imposition of the sales
and use tax, the district shall, in accordance with section 32.087, RSMo, notify the director of
the department of revenue. The sales and use tax authorized by this section shall become
effective on the first day of the second calendar quarter after the director of the department of
revenue receives notice of the adoption of such tax.

4. [The director of the department of revenue shall collect any tax adopted pursuant to
this section pursuant to section 32.087, RSMo.

5.]After the effective date of any tax imposed under the provisions of this section,
the director of revenue shall perform all functions incident to the administration,
collection, enforcement, and operation of the tax and collect, in addition to the sales tax for
the state of Missouri, the additional tax authorized under the authority of this section. The
tax imposed under this section and the tax imposed under the sales tax law of the state of
Missouri shall be collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director of revenue.

5. All sales taxes collected by the director of revenue under this section on behalf
of any district, less one percent for the cost of collection, which shall be deposited in the
state's general revenue fund after payment of premiums for surety bonds as provided in
section 32.087, shall be deposited with the state treasurer in a special trust fund, which is
hereby created, to be known as the "Community Improvement District Trust Fund". The
moneys in the community improvement district tax trust fund shall not be deemed to be
state funds and shall not be commingled with any funds of the state. The director of
revenue shall keep accurate records of the amount of money in the trust fund which was
collected in each district imposing a sales tax under this section, and the records shall be
open to the inspection of officers of each district and the general public. Not later than the
tenth day of each month, the director of revenue shall distribute all moneys deposited in
the trust fund during the preceding month by distributing to the district treasurer, or such
other officer as may be designated by district ordinance or order, of each district imposing
the tax authorized by this section, the sum, as certified by the director of revenue, due the
district.

6. In each district in which a sales and use tax is imposed pursuant to this section, every
retailer shall add such additional tax imposed by the district to such retailer's sale price, and when
so added such tax shall constitute a part of the purchase price, shall be a debt of the purchaser
to the retailer until paid and shall be recoverable at law in the same manner as the purchase price.

[6.]7. In order to allow retailers to collect and report the sales and use tax authorized by
this section as well as all other sales and use taxes required by law in the simplest and most
efficient manner possible, a district may establish appropriate brackets to be used in the district
imposing a tax pursuant to this section in lieu of the brackets provided in section 144.285,
RSMo.

[7.]8. The penalties provided in sections 144.010 to 144.525, RSMo, shall apply to
violations of this section.

[8.]9. All revenue received by the district from a sales and use tax imposed pursuant to
this section which is designated for a specific purpose shall be deposited into a special trust fund
and expended solely for such purpose. Upon the expiration of any sales and use tax adopted
pursuant to this section, all funds remaining in the special trust fund shall continue to be used
solely for the specific purpose designated in the resolution adopted by the qualified voters. Any
funds in such special trust fund which are not needed for current expenditures may be invested
by the board of directors pursuant to applicable laws relating to the investment of other district
funds.

[9.]10. A district may repeal by resolution any sales and use tax imposed pursuant to this
section before the expiration date of such sales and use tax unless the repeal of such sales and
use tax will impair the district's ability to repay any liabilities the district has incurred, moneys
the district has borrowed or obligation the district has issued to finance any improvements or
services rendered for the district.

[10.]11. Notwithstanding the provisions of chapter 115, RSMo, an election for a district
sales and use tax under this section shall be conducted in accordance with the provisions of this
section.

12. Except as provided in this section, all provisions of sections 32.085 and 32.087
shall apply to the tax imposed under this section.

67.1959. 1. The board, by a majority vote, may submit to the residents of such district
a tax of not more than one percent on all retail sales, except sales of [food as defined in section
144.014, RSMo, sales of] new or used motor vehicles[, trailers, boats, or other outboard motors,
all utilities, telephone and wireless services, and sales of funeral services], made on or after
January 1, 2010, within the district which are subject to taxation pursuant to the provisions of
sections 144.010 to 144.525, RSMo. Upon the written request of the board to the election
authority of the county in which a majority of the area of the district is situated, such election
authority shall submit a proposition to the residents of such district at a municipal or statewide
primary or general election, or at a special election called for that purpose. Such election
authority shall give legal notice as provided in chapter 115, RSMo.

2. Such proposition shall be submitted to the voters of the district in substantially the
following form at such election:

Shall the Tourism Community Enhancement District impose a sales tax of .............
(insert amount) for the purpose of promoting tourism in the district?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO". If a majority of the votes cast on the
proposal by the qualified voters of the proposed district voting thereon are in favor of the
proposal, then the order shall become effective on the first day of the second calendar quarter
after the director of revenue receives notice of adoption of the tax. If the proposal receives less
than the required majority, then the board shall have no power to impose the sales tax authorized
pursuant to this section unless and until the board shall again have submitted another proposal
to authorize the board to impose the sales tax authorized by this section and such proposal is
approved by the required majority of the qualified voters of the district.

67.2000. 1. This section shall be known as the "Exhibition Center and Recreational
Facility District Act".

2. [Whenever not less than fifty owners of real property located within]An exhibition
center and recreational facility district may be created under this section in the following
counties:

(1) Any county of the first classification with more than seventy-one thousand three
hundred but less than seventy-one thousand four hundred inhabitants[, or];

(2) Any county of the first classification with more than one hundred ninety-eight
thousand but less than one hundred ninety-nine thousand two hundred inhabitants[, or];

(3) Any county of the first classification with more than eighty-five thousand nine
hundred but less than eighty-six thousand inhabitants[, or];

(4) Any county of the second classification with more than fifty-two thousand six
hundred but less than fifty-two thousand seven hundred inhabitants[, or];

(5) Any county of the first classification with more than one hundred four thousand six
hundred but less than one hundred four thousand seven hundred inhabitants[, or];

(6) Any county of the third classification without a township form of government and
with more than seventeen thousand nine hundred but less than eighteen thousand inhabitants[,
or];

(7) Any county of the first classification with more than thirty-seven thousand but less
than thirty-seven thousand one hundred inhabitants[, or];

(8) Any county of the third classification without a township form of government and
with more than twenty-three thousand five hundred but less than twenty-three thousand six
hundred inhabitants[, or];

(9) Any county of the third classification without a township form of government and
with more than nineteen thousand three hundred but less than nineteen thousand four hundred
inhabitants[, or];

(10) Any county of the first classification with more than two hundred forty thousand
three hundred but less than two hundred forty thousand four hundred inhabitants[,].

3. Whenever not less than fifty owners of real property located within any county
listed in subsection 2 of this section desire to create an exhibition center and recreational
facility district, the property owners shall file a petition with the governing body of each county
located within the boundaries of the proposed district requesting the creation of the district. The
district boundaries may include all or part of the counties described in this section. The petition
shall contain the following information:

(1) The name and residence of each petitioner and the location of the real property
owned by the petitioner;

(2) A specific description of the proposed district boundaries, including a map
illustrating the boundaries; and

(3) The name of the proposed district.

[3.]4. Upon the filing of a petition pursuant to this section, the governing body of any
county described in this section may, by resolution, approve the creation of a district. Any
resolution to establish such a district shall be adopted by the governing body of each county
located within the proposed district, and shall contain the following information:

(1) A description of the boundaries of the proposed district;

(2) The time and place of a hearing to be held to consider establishment of the proposed
district;

(3) The proposed sales tax rate to be voted on within the proposed district; and

(4) The proposed uses for the revenue generated by the new sales tax.

[4.]5. Whenever a hearing is held as provided by this section, the governing body of
each county located within the proposed district shall:

(1) Publish notice of the hearing on two separate occasions in at least one newspaper of
general circulation in each county located within the proposed district, with the first publication
to occur not more than thirty days before the hearing, and the second publication to occur not
more than fifteen days or less than ten days before the hearing;

(2) Hear all protests and receive evidence for or against the establishment of the
proposed district; and

(3) Rule upon all protests, which determinations shall be final.

[5.]6. Following the hearing, if the governing body of each county located within the
proposed district decides to establish the proposed district, it shall adopt an order to that effect;
if the governing body of any county located within the proposed district decides to not establish
the proposed district, the boundaries of the proposed district shall not include that county. The
order shall contain the following:

(1) The description of the boundaries of the district;

(2) A statement that an exhibition center and recreational facility district has been
established;

(3) The name of the district;

(4) The uses for any revenue generated by a sales tax imposed pursuant to this section;
and

(5) A declaration that the district is a political subdivision of the state.

[6.]7. A district established pursuant to this section may, at a general, primary, or special
election, submit to the qualified voters within the district boundaries a sales tax of one-fourth of
one percent, for a period not to exceed twenty-five years, on all retail sales within the district,
which are subject to taxation pursuant to sections 144.010 to 144.525, RSMo, to fund the
acquisition, construction, maintenance, operation, improvement, and promotion of an exhibition
center and recreational facilities. The ballot of submission shall be in substantially the following
form:

Shall the .......... (name of district) impose a sales tax of one-fourth of one percent to fund
the acquisition, construction, maintenance, operation, improvement, and promotion of an
exhibition center and recreational facilities, for a period of ............ (insert number of years)?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast in the portion of any county that is part of the proposed district
favor the proposal, then the sales tax shall become effective in that portion of the county that is
part of the proposed district on the first day of the [first]second calendar quarter [immediately
following the election]after the director of revenue receives notification of adoption of the
local sales tax. If a majority of the votes cast in the portion of a county that is a part of the
proposed district oppose the proposal, then that portion of such county shall not impose the sales
tax authorized in this section until after the county governing body has submitted another such
sales tax proposal and the proposal is approved by a majority of the qualified voters voting
thereon.

However, if a sales tax proposal is not approved, the governing body of the county shall not
resubmit a proposal to the voters pursuant to this section sooner than twelve months from the
date of the last proposal submitted pursuant to this section. If the qualified voters in two or more
counties that have contiguous districts approve the sales tax proposal, the districts shall combine
to become one district.

[7.]8. There is hereby created a board of trustees to administer any district created and
the expenditure of revenue generated pursuant to this section consisting of four individuals to
represent each county approving the district, as provided in this subsection. The governing body
of each county located within the district, upon approval of that county's sales tax proposal, shall
appoint four members to the board of trustees; at least one shall be an owner of a nonlodging
business located within the taxing district, or their designee, at least one shall be an owner of a
lodging facility located within the district, or their designee, and all members shall reside in the
district except that one nonlodging business owner, or their designee, and one lodging facility
owner, or their designee, may reside outside the district. Each trustee shall be at least twenty-five
years of age and a resident of this state. Of the initial trustees appointed from each county, two
shall hold office for two years, and two shall hold office for four years. Trustees appointed after
expiration of the initial terms shall be appointed to a four-year term by the governing body of the
county the trustee represents, with the initially appointed trustee to remain in office until a
successor is appointed, and shall take office upon being appointed. Each trustee may be
reappointed. Vacancies shall be filled in the same manner in which the trustee vacating the
office was originally appointed. The trustees shall not receive compensation for their services,
but may be reimbursed for their actual and necessary expenses. The board shall elect a chair and
other officers necessary for its membership. Trustees may be removed if:

(1) By a two-thirds vote, the board moves for the member's removal and submits such
motion to the governing body of the county from which the trustee was appointed; and

(2) The governing body of the county from which the trustee was appointed, by a
majority vote, adopts the motion for removal.

[8.]9. The board of trustees shall have the following powers, authority, and privileges:

(1) To have and use a corporate seal;

(2) To sue and be sued, and be a party to suits, actions, and proceedings;

(3) To enter into contracts, franchises, and agreements with any person or entity, public
or private, affecting the affairs of the district, including contracts with any municipality, district,
or state, or the United States, and any of their agencies, political subdivisions, or
instrumentalities, for the funding, including without limitation interest rate exchange or swap
agreements, planning, development, construction, acquisition, maintenance, or operation of a
single exhibition center and recreational facilities or to assist in such activity. "Recreational
facilities" means locations explicitly designated for public use where the primary use of the
facility involves participation in hobbies or athletic activities;

(4) To borrow money and incur indebtedness and evidence the same by certificates,
notes, or debentures, to issue bonds and use any one or more lawful funding methods the district
may obtain for its purposes at such rates of interest as the district may determine. Any bonds,
notes, and other obligations issued or delivered by the district may be secured by mortgage,
pledge, or deed of trust of any or all of the property and income of the district. Every issue of
such bonds, notes, or other obligations shall be payable out of property and revenues of the
district and may be further secured by other property of the district, which may be pledged,
assigned, mortgaged, or a security interest granted for such payment, without preference or
priority of the first bonds issued, subject to any agreement with the holders of any other bonds
pledging any specified property or revenues. Such bonds, notes, or other obligations shall be
authorized by resolution of the district board, and shall bear such date or dates, and shall mature
at such time or times, but not in excess of thirty years, as the resolution shall specify. Such
bonds, notes, or other obligations shall be in such denomination, bear interest at such rate or
rates, be in such form, either coupon or registered, be issued as current interest bonds, compound
interest bonds, variable rate bonds, convertible bonds, or zero coupon bonds, be issued in such
manner, be payable in such place or places, and be subject to redemption as such resolution may
provide, notwithstanding section 108.170, RSMo. The bonds, notes, or other obligations may
be sold at either public or private sale, at such interest rates, and at such price or prices as the
district shall determine;

(5) To acquire, transfer, donate, lease, exchange, mortgage, and encumber real and
personal property in furtherance of district purposes;

(6) To refund any bonds, notes, or other obligations of the district without an election.
The terms and conditions of refunding obligations shall be substantially the same as those of the
original issue, and the board shall provide for the payment of interest at not to exceed the legal
rate, and the principal of such refunding obligations in the same manner as is provided for the
payment of interest and principal of obligations refunded;

(7) To have the management, control, and supervision of all the business and affairs of
the district, and the construction, installation, operation, and maintenance of district
improvements therein; to collect rentals, fees, and other charges in connection with its services
or for the use of any of its facilities;

(8) To hire and retain agents, employees, engineers, and attorneys;

(9) To receive and accept by bequest, gift, or donation any kind of property;

(10) To adopt and amend bylaws and any other rules and regulations not in conflict with
the constitution and laws of this state, necessary for the carrying on of the business, objects, and
affairs of the board and of the district; and

(11) To have and exercise all rights and powers necessary or incidental to or implied
from the specific powers granted by this section.

[9. There is hereby created the "Exhibition Center and Recreational Facility District
Sales Tax Trust Fund", which shall consist of all sales tax revenue collected pursuant to this
section. The director of revenue shall be custodian of the trust fund, and moneys in the trust fund
shall be used solely for the purposes authorized in this section. Moneys in the trust fund shall
be considered nonstate funds pursuant to section 15, article IV, Constitution of Missouri. The
director of revenue shall invest moneys in the trust fund in the same manner as other funds are
invested. Any interest and moneys earned on such investments shall be credited to the trust fund.
All sales taxes collected by the director of revenue pursuant to this section on behalf of the
district, less one percent for the cost of collection which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in section 32.087, RSMo,
shall be deposited in the trust fund. The director of revenue shall keep accurate records of the
amount of moneys in the trust fund which was collected in the district imposing a sales tax
pursuant to this section, and the records shall be open to the inspection of the officers of each
district and the general public. Not later than the tenth day of each month, the director of
revenue shall distribute all moneys deposited in the trust fund during the preceding month to the
district. The director of revenue may authorize refunds from the amounts in the trust fund and
credited to the district for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of the district.]

10. [The sales tax authorized by this section is in addition to all other sales taxes allowed
by law.]After the effective date of any tax imposed under the provisions of this section, the
director of revenue shall perform all functions incident to the administration, collection,
enforcement, and operation of the tax and collect, in addition to the sales tax for the state
of Missouri, the additional tax authorized under the authority of this section. The tax
imposed under this section and the tax imposed under the sales tax law of the state of
Missouri shall be collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director of revenue.

11. All sales taxes collected by the director of revenue under this section on behalf
of any district, less one percent for the cost of collection, which shall be deposited in the
state's general revenue fund after payment of premiums for surety bonds as provided in
section 32.087, shall be deposited with the state treasurer in a special trust fund, which is
hereby created, to be known as the "Exhibition Center and Recreational Facility District
Trust Fund". The moneys in the exhibition center and recreational facilities tax trust fund
shall not be deemed to be state funds and shall not be commingled with any funds of the
state. The director of revenue shall keep accurate records of the amount of money in the
trust fund that was collected in each district imposing a sales tax under this section, and
the records shall be open to the inspection of officers of each district and the general
public. Not later than the tenth day of each month, the director of revenue shall distribute
all moneys deposited in the trust fund during the preceding month by distributing to the
district treasurer, or such other officer as may be designated by district ordinance or order,
of each district imposing the tax authorized by this section, the sum, as certified by the
director of revenue, due the district.

12. The director of revenue may authorize the state treasurer to make refunds from
the amounts in the trust fund and credited to any city or county for erroneous payments
and overpayments made, and may redeem dishonored checks and drafts deposited to the
credit of such counties. If any city or county abolishes the tax authorized under this
section, the repeal of such tax shall become effective December thirty-first of the calendar
year in which such abolishment was approved. Each city or county shall notify the
director of revenue at least ninety days prior to the effective date of the expiration of the
sales tax authorized by this section and the director of revenue may order retention in the
trust fund, for a period of one year, of two percent of the amount collected after receipt of
such notice to cover possible refunds or overpayment of such tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one year has elapsed after
the date of expiration of the tax authorized by this section in such city or county, the
director of revenue shall remit the balance in the account to the city or county and close
the account of that city or county. The director of revenue shall notify each city or county
of each instance of any amount refunded or any check redeemed from receipts due the city
or county.

13. Except as modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, apply to the sales tax imposed pursuant to this section.

[11.]14. Any sales tax imposed pursuant to this section shall not extend past the initial
term approved by the voters unless an extension of the sales tax is submitted to and approved by
the qualified voters in each county in the manner provided in this section. Each extension of the
sales tax shall be for a period not to exceed twenty years. The ballot of submission for the
extension shall be in substantially the following form:

Shall the ......... (name of district) extend the sales tax of one-fourth of one percent for a
period of ..... (insert number of years) years to fund the acquisition, construction, maintenance,
operation, improvement, and promotion of an exhibition center and recreational facilities?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast favor the extension, then the sales tax shall remain in effect at the
rate and for the time period approved by the voters. If a sales tax extension is not approved, the
district may submit another sales tax proposal as authorized in this section, but the district shall
not submit such a proposal to the voters sooner than twelve months from the date of the last
extension submitted.

[12.]15. Once the sales tax authorized by this section is abolished or terminated by any
means, all funds remaining in the trust fund shall be used solely for the purposes approved in the
ballot question authorizing the sales tax. The sales tax shall not be abolished or terminated while
the district has any financing or other obligations outstanding; provided that any new financing,
debt, or other obligation or any restructuring or refinancing of an existing debt or obligation
incurred more than ten years after voter approval of the sales tax provided in this section or more
than ten years after any voter-approved extension thereof shall not cause the extension of the
sales tax provided in this section or cause the final maturity of any financing or other obligations
outstanding to be extended. Any funds in the trust fund which are not needed for current
expenditures may be invested by the district in the securities described in subdivisions (1) to (12)
of subsection 1 of section 30.270, RSMo, or repurchase agreements secured by such securities.
If the district abolishes the sales tax, the district shall notify the director of revenue of the action
at least ninety days before the effective date of the repeal, and the director of revenue may order
retention in the trust fund, for a period of one year, of two percent of the amount collected after
receipt of such notice to cover possible refunds or overpayment of the sales tax and to redeem
dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed
after the effective date of abolition of the sales tax in the district, the director of revenue shall
remit the balance in the account to the district and close the account of the district. The director
of revenue shall notify the district of each instance of any amount refunded or any check
redeemed from receipts due the district.

[13.]16. In the event that the district is dissolved or terminated by any means, the
governing bodies of the counties in the district shall appoint a person to act as trustee for the
district so dissolved or terminated. Before beginning the discharge of duties, the trustee shall
take and subscribe an oath to faithfully discharge the duties of the office, and shall give bond
with sufficient security, approved by the governing bodies of the counties, to the use of the
dissolved or terminated district, for the faithful discharge of duties. The trustee shall have and
exercise all powers necessary to liquidate the district, and upon satisfaction of all remaining
obligations of the district, shall pay over to the county treasurer of each county in the district and
take receipt for all remaining moneys in amounts based on the ratio the levy of each county bears
to the total levy for the district in the previous three years or since the establishment of the
district, whichever time period is shorter. Upon payment to the county treasurers, the trustee
shall deliver to the clerk of the governing body of any county in the district all books, papers,
records, and deeds belonging to the dissolved district.

67.2030. 1. The governing authority of any city of the fourth classification with more
than one thousand six hundred but less than one thousand seven hundred inhabitants and located
in any county of the first classification with more than seventy-three thousand seven hundred but
less than seventy-three thousand eight hundred inhabitants is hereby authorized to impose, by
ordinance or order, a sales tax in the amount not to exceed one-half of one percent on all retail
sales made in such city which are subject to taxation pursuant to sections 144.010 to 144.525,
RSMo, for the promotion of tourism in such city. The tax authorized by this section shall be in
addition to any and all other sales taxes allowed by law, except that no ordinance or order
imposing a sales tax pursuant to this section shall be effective unless the governing authority of
the city submits to the qualified voters of the city, at any municipal or state general, primary, or
special election, a proposal to authorize the governing authority of the city to impose a tax.

2. The ballot of submission shall be in substantially the following form:

"Shall the city of ..... (city's name) impose a citywide sales tax of ..... (insert amount) for
the purpose of promoting tourism in the city?"

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the
first day of the [first]second calendar quarter immediately [following notification to]after the
director of the department of revenue [of the election approving the proposal]receives
notification of adoption of the local sales tax. If a proposal receives less than the required
majority, then the governing authority of the city shall have no power to impose the sales tax
unless and until the governing authority of the city has submitted another proposal to authorize
the imposition of the sales tax authorized by this section and such proposal is approved by the
required majority of the qualified voters voting thereon. However, in no event shall a proposal
pursuant to this section be submitted to the voters sooner than twelve months from the date of
the last proposal pursuant to this section.

3. [On and after the effective date of any tax authorized in this section, the city may
adopt one of the two following provisions for the collection and administration of the tax:

(1) The city may adopt rules and regulations for the internal collection of such tax by the
city officers usually responsible for collection and administration of city taxes; or

(2) The city may enter into an agreement with the director of revenue of the state of
Missouri for the purpose of collecting the tax authorized in this section. In the event any city
enters into an agreement with the director of revenue of the state of Missouri for the collection
of the tax authorized in this section, the director of revenue shall perform all functions incident
to the administration, collection, enforcement, and operation of such tax, and the director of
revenue shall collect the additional tax authorized in this section. The tax authorized in this
section shall be collected and reported upon such forms and under such administrative rules and
regulations as may be prescribed by the director of revenue, and the director of revenue shall
retain an amount not to exceed one percent for cost of collection.

4. If a tax is imposed by a city pursuant to this section, the city may collect a penalty of
one percent and interest not to exceed two percent per month on unpaid taxes which shall be
considered delinquent thirty days after the last day of each quarter.]After the effective date of
any tax imposed under the provisions of this section, the director of revenue shall perform
all functions incident to the administration, collection, enforcement, and operation of the
tax and collect, in addition to the sales tax for the state of Missouri, the additional tax
authorized under the authority of this section. The tax imposed under this section and the
tax imposed under the sales tax law of the state of Missouri shall be collected together and
reported upon such forms and under such administrative rules and regulations as may be
prescribed by the director of revenue.

4. There is hereby created the "City Tourism Sales Tax Trust Fund", which shall
consist of all sales tax revenue collected under this section. The state treasurer's office shall
be custodian of the trust fund, and moneys in the trust fund shall be used solely for the
purposes authorized in this section. Moneys in the trust fund shall be considered nonstate
funds under article IV, section 15, of the Missouri constitution. The state treasurer shall
invest moneys in the trust fund in the same manner as other funds are invested. Any
interest and moneys earned on such investments shall be credited to the trust fund. All
sales taxes collected by the director of revenue under this section on behalf of the city, less
one percent for the cost of collection, which shall be deposited in the state's general revenue
fund after payment of premiums for surety bonds as provided in section 32.087, shall be
deposited in the trust fund. The director of revenue shall keep accurate records of the
amount of moneys in the trust fund that was collected in the city imposing a sales tax under
this section, and the records shall be open to the inspection of the officers of each city and
the general public. Not later than the tenth day of each month, the director of revenue
shall distribute all moneys deposited in the trust fund during the preceding month to the
city. The director of revenue may authorize refunds from the amounts in the trust fund
and credited to the city or county for erroneous payments and overpayments made, and
may redeem dishonored checks and drafts deposited to the credit of the city.

5. (1) The governing authority of any city that has adopted any sales tax pursuant to this
section shall, upon filing of a petition calling for the repeal of such sales tax signed by at least
ten percent of the qualified voters in the city, submit the question of repeal of the sales tax to the
qualified voters at any primary or general election. The ballot of submission shall be in
substantially the following form:

Shall ..... (insert name of city) repeal the sales tax of ..... (insert rate of percent) percent
for tourism purposes now in effect in ..... (insert name of city)?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become
effective on December thirty-first of the calendar year in which such repeal was approved.
Effective January 1, 2010, if the city or county abolishes the tax, the city or county shall
notify the director of revenue of the action at least one hundred twenty days prior to the
effective date of the repeal.

(2) Once the tax is repealed as provided in this section, all funds remaining in any trust
fund or account established to receive revenues generated by the tax shall be used solely for the
original stated purpose of the tax. Any funds which are not needed for current expenditures may
be invested by the governing authority in accordance with applicable laws relating to the
investment of other city funds.

(3) The governing authority of a city repealing a tax pursuant to this section shall notify
the director of revenue of the action at least forty-five days before the effective date of the repeal
and the director of revenue may order retention in any trust fund created in the state treasury
associated with the tax, for a period of one year, of two percent of the amount collected after
receipt of such notice to cover refunds or overpayment of the tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one year has elapsed after the
effective date of repeal of the tax in the city, the director of revenue shall remit the balance in the
trust fund to the city and close the account of that city. The director of revenue shall notify each
city of each instance of any amount refunded or any check redeemed from receipts due the city.

(4) In the event that the repeal of a sales tax pursuant to this section dissolves or
terminates a taxing district, the governing authority of the city shall appoint a person to act as
trustee for the district so dissolved or terminated. Before beginning the discharge of duties, the
trustee shall take and subscribe an oath to faithfully discharge the duties of the office, and shall
give bond with sufficient security, approved by the governing authority of the city, to the use of
the dissolved or terminated district, for the faithful discharge of duties. The trustee shall have
and exercise all powers necessary to liquidate the district, and upon satisfaction of all remaining
obligations of the district, shall pay over to the city treasurer or the equivalent official and take
receipt for all remaining moneys. Upon payment to the city treasurer, the trustee shall deliver
to the clerk of the governing authority of the city all books, papers, records, and deeds belonging
to the dissolved district.

6. Except as modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed pursuant to this section.

67.2525. 1. Each member of the board of directors shall have the following
qualifications:

(1) As to those subdistricts in which there are registered voters, a resident registered
voter in the subdistrict that he or she represents, or be a property owner or, as to those
subdistricts in which there are not registered voters who are residents, a property owner or
representative of a property owner in the subdistrict he or she represents;

(2) Be at least twenty-one years of age and a registered voter in the district.

2. The district shall be subdivided into at least five but not more than fifteen subdistricts,
which shall be represented by one representative on the district board of directors. All board
members shall have terms of four years, including the initial board of directors. All members
shall take office upon being appointed and shall remain in office until a successor is appointed
by the mayor or chairman of the municipality in which the district is located, or elected by the
property owners in those subdistricts without registered voters.

3. For those subdistricts which contain one or more registered voters, the mayor or
chairman of the city, town, or village shall, with the consent of the governing body, appoint a
registered voter residing in the subdistrict to the board of directors.

4. For those subdistricts which contain no registered voters, the property owners who
collectively own one or more parcels of real estate comprising more than half of the land situated
in each subdistrict shall meet and shall elect a representative to serve upon the board of directors.
The clerk of the city, town, or village in which the petition was filed shall, unless waived in
writing by all property owners in the subdistrict, give notice by causing publication to be made
once a week for two consecutive weeks in a newspaper of general circulation in the county, the
last publication of which shall be at least ten days before the day of the meeting required by this
section, to call a meeting of the owners of real property within the subdistrict at a day and hour
specified in a public place in the city, town, or village in which the petition was filed for the
purpose of electing members of the board of directors.

5. The property owners, when assembled, shall organize by the election of a temporary
chairman and secretary of the meeting who shall conduct the election. An election shall be
conducted for each subdistrict, with the eligible property owners voting in that subdistrict. At
the election, each acre of real property within the subdistrict shall represent one share, and each
owner, including corporations and other entities, may have one vote in person or for every acre
of real property owned by such person within the subdistrict. Each voter which is not an
individual shall determine how to cast its vote as provided for in its articles of incorporation,
articles of organization, articles of partnership, bylaws, or other document which sets forth an
appropriate mechanism for the determination of the entity's vote. If a voter has no such
mechanism, then its vote shall be cast as determined by a majority of the persons who run the
day-to-day affairs of the voter. The results of the meeting shall be certified by the temporary
chairman and secretary to the municipal clerk if the district is established by a municipality
described in this section, or to the circuit clerk if the district is established by a circuit court.

6. Successor boards shall be appointed or elected, depending upon the presence or
absence of resident registered voters, by the mayor or chairman of a city, town, or village
described in this section, or the property owners as set forth above; provided, however, that
elections held by the property owners after the initial board is elected shall be certified to the
municipal clerk of the city, town, or village where the district is located and the board of
directors of the district.

7. Should a vacancy occur on the board of directors, the mayor or chairman of the city,
town, or village if there are registered voters within the subdistrict, or a majority of the owners
of real property in a subdistrict if there are not registered voters in the subdistrict, shall have the
authority to appoint or elect, as set forth in this section, an interim director to complete any
unexpired term of a director caused by resignation or disqualification.

8. The board shall possess and exercise all of the district's legislative and executive
powers, including:

(1) The power to fund, promote and provide educational, civic, musical, theatrical,
cultural, concerts, lecture series, and related or similar entertainment events or activities, and
fund, promote, plan, design, construct, improve, maintain, and operate public improvements,
transportation projects, and related facilities within the district;

(2) The power to accept and disburse tax or other revenue collected in the district; and

(3) The power to receive property by gift or otherwise.

9. Within thirty days after the selection of the initial directors, the board shall meet. At
its first meeting and annually thereafter the board shall elect a chairman from its members.

10. The board shall appoint an executive director, district secretary, treasurer, and such
other officers or employees as it deems necessary.

11. At the first meeting, the board, by resolution, shall define the first and subsequent
fiscal years of the district, and shall adopt a corporate seal.

12. A simple majority of the board shall constitute a quorum. If a quorum exists, a
majority of those voting shall have the authority to act in the name of the board, and approve any
board resolution.

13. At the first meeting, the board, by resolution, shall receive the certification of the
election regarding the sales tax, and may impose the sales tax in all subdistricts approving the
imposing sales tax. In those subdistricts that approve the sales tax, the sales tax shall become
effective on the first day of the [first]second calendar quarter [immediately following the action
by the district board of directors imposing the tax]after the director of revenue receives
notification of adoption of the local sales tax.

14. Each director shall devote such time to the duties of the office as the faithful
discharge thereof may require and be reimbursed for his or her actual expenditures in the
performance of his or her duties on behalf of the district. Directors may be compensated, but
such compensation shall not exceed one hundred dollars per month.

15. In addition to all other powers granted by sections 67.2500 to 67.2530, the district
shall have the following general powers:

(1) To sue and be sued in its own name, and to receive service of process, which shall
be served upon the district secretary;

(2) To fix compensation of its employees and contractors;

(3) To enter into contracts, franchises, and agreements with any person or entity, public
or private, affecting the affairs of the district, including contracts with any municipality, district,
or state, or the United States, and any of their agencies, political subdivisions, or
instrumentalities, for the funding, including without limitation, interest rate exchange or swap
agreements, planning, development, construction, acquisition, maintenance, or operation of a
district facility or to assist in such activity;

(7) To borrow money and incur indebtedness and evidence the same by certificates,
notes, bonds, debentures, or refunding of any such obligations for the purpose of paying all or
any part of the cost of land, construction, development, or equipping of any facilities or
operations of the district;

(8) To own or lease real or personal property for use in connection with the exercise of
powers pursuant to this subsection;

(9) To provide for the election or appointment of officers, including a chairman,
treasurer, and secretary. Officers shall not be required to be residents of the district, and one
officer may hold more than one office;

(10) To hire and retain agents, employees, engineers, and attorneys;

(11) To enter into entertainment contracts binding the district and artists, agencies, or
performers, management contracts, contracts relating to the booking of entertainment and the
sale of tickets, and all other contracts which relate to the purposes of the district;

(12) To contract with a local government, a corporation, partnership, or individual
regarding funding, promotion, planning, designing, constructing, improving, maintaining, or
operating a project or to assist in such activity;

(13) To contract for transfer to a city, town, or village such district facilities and
improvements free of cost or encumbrance on such terms set forth by contract;

(14) To exercise such other powers necessary or convenient for the district to accomplish
its purposes which are not inconsistent with its express powers.

16. A district may at any time authorize or issue notes, bonds, or other obligations for
any of its powers or purposes. Such notes, bonds, or other obligations:

(1) Shall be in such amounts as deemed necessary by the district, including costs of
issuance thereof;

(2) Shall be payable out of all or any portion of the revenues or other assets of the
district;

(3) May be secured by any property of the district which may be pledged, assigned,
mortgaged, or otherwise encumbered for payment;

(4) Shall be authorized by resolution of the district, and if issued by the district, shall
bear such date or dates, and shall mature at such time or times, but not in excess of forty years,
as the resolution shall specify;

(5) Shall be in such denomination, bear interest at such rates, be in such form, be issued
as current interest bonds, compound interest bonds, variable rate bonds, convertible bonds, or
zero coupon bonds, be issued in such manner, be payable in such place or places and subject to
redemption as such resolution may provide; and

(6) May be sold at either public or private sale, at such interest rates, and at such price
or prices as the district shall determine.

The provisions of this subsection are applicable to the district notwithstanding the provisions of
section 108.170, RSMo.

67.2530. 1. Any note, bond, or other indebtedness of the district may be refunded at any
time by the district by issuing refunding bonds in such amount as the district may deem
necessary. Such bonds shall be subject to and shall have the benefit of the foregoing provisions
regarding notes, bonds, and other obligations. Without limiting the generality of the foregoing,
refunding bonds may include amounts necessary to finance any premium, unpaid interest, and
costs of issuance in connection with the refunding bonds. Any such refunding may be effected
whether the bonds to be refunded then shall have matured or thereafter shall mature, either by
sale of the refunding bonds and the application of the proceeds thereof to the payment of the
obligations being refunded or the exchange of the refunding bonds for the obligations being
refunded with the consent of the holders of the obligations being refunded.

2. Notes, bonds, or other indebtedness of the district shall be exclusively the
responsibility of the district payable solely out of the district funds and property and shall not
constitute a debt or liability of the state of Missouri or any agency or political subdivision of the
state. Any notes, bonds, or other indebtedness of the district shall state on their face that they
are not obligations of the state of Missouri or any agency or political subdivision thereof other
than the district.

3. Any district may by resolution impose a district sales tax of up to one-half of one
percent on all retail sales made in such district that are subject to taxation pursuant to the
provisions of sections 144.010 to 144.525, RSMo. Upon voter approval, and receiving the
necessary certifications from the governing body of the municipality in which the district is
located, or from the circuit court if the district was formed by the circuit court, the board of
directors shall have the power to impose a sales tax at its first meeting, or any meeting thereafter.
Voter approval of the question of the imposing sales tax shall be in accordance with section
67.2520. [The sales tax shall become effective in those subdistricts that approve the sales tax
on the first day of the first calendar quarter immediately following the passage of a resolution
by the board of directors imposing the sales tax.

4. In each district in which a sales tax has been imposed in the manner provided by this
section, every retailer shall add the tax imposed by the district pursuant to this section to the
retailer's sale price, and when so added, such tax shall constitute a part of the price, shall be a
debt of the purchaser to the retailer until paid, and shall be recoverable at law in the same manner
as the purchase price.

5. In order to permit sellers required to collect and report the sales tax authorized by this
section to collect the amount required to be reported and remitted, but not to change the
requirements of reporting or remitting tax or to serve as a levy of the tax, and in order to avoid
fractions of pennies, the district may establish appropriate brackets which shall be used in the
district imposing a tax pursuant to this section in lieu of those brackets provided in section
144.285, RSMo.

6.]4. All revenue received by a district from the sales tax authorized by this section shall
be deposited in a special trust fund and shall be used solely for the purposes of the district. Any
funds in such special trust fund which are not needed for the district's current expenditures may
be invested by the district board of directors in accordance with applicable laws relating to the
investment of other district funds.

[7.]5. The sales tax may be imposed at a rate of up to one-half of one percent on the
receipts from the sale at retail of all tangible personal property or taxable services at retail within
the district adopting such tax, if such property and services are subject to taxation by the state
of Missouri pursuant to the provisions of sections 144.010 to 144.525, RSMo. Any district sales
tax imposed pursuant to this section shall be imposed at a rate that shall be uniform throughout
the subdistricts approving the sales tax.

[8. The resolution imposing the sales tax pursuant to this section shall impose upon all
sellers a tax for the privilege of engaging in the business of selling tangible personal property or
rendering taxable services at retail to the extent and in the manner provided in sections 144.010
to 144.525, RSMo, and the rules and regulations of the director of revenue issued pursuant
thereto; except that the rate of the tax shall be the rate imposed by the resolution as the sales tax
and the tax shall be reported and returned to and collected by the district.

9. (1) On and after the effective date of any sales tax imposed pursuant to this section,
the district shall perform all functions incident to the administration, collection, enforcement, and
operation of the tax. The sales tax imposed pursuant to this section shall be collected and
reported upon such forms and under such administrative rules and regulations as may be
prescribed by the district.

(2)]6. After the effective date of any tax imposed under the provisions of this
section, the director of revenue shall perform all functions incident to the administration,
collection, enforcement, and operation of the tax and collect, in addition to the sales tax for
the state of Missouri, the additional tax authorized under the authority of this section. The
tax imposed under this section and the tax imposed under the sales tax law of the state of
Missouri shall be collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director of revenue.

7. All sales taxes collected by the director of revenue under this section on behalf
of any district, less one percent for the cost of collection, which shall be deposited in the
state's general revenue fund after payment of premiums for surety bonds as provided in
section 32.087, shall be deposited with the state treasurer in a special trust fund, which is
hereby created, to be known as the "Theater, Cultural Arts, and Entertainment District
Trust Fund". The moneys in the theater, cultural arts, and entertainment tax trust fund
shall not be deemed to be state funds and shall not be commingled with any funds of the
state. The director of revenue shall keep accurate records of the amount of money in the
trust fund that was collected in each district imposing a sales tax under this section, and
the records shall be open to the inspection of officers of each district and the general
public. Not later than the tenth day of each month, the director of revenue shall distribute
all moneys deposited in the trust fund during the preceding month by distributing to the
district treasurer, or such other officer as may be designated by the district ordinance or
order, of each district imposing the tax authorized by this section, the sum, as certified by
the director of revenue, due the district.

8. All [such] sales taxes [collected by the district] shall be deposited by the district in a
special fund to be expended for the purposes authorized in this section. The district shall keep
accurate records of the amount of money which was collected pursuant to this section, and the
records shall be open to the inspection of officers of each district and the general public.

[(3) The district may contract with the municipality that the district is within for the
municipality to collect any revenue received by the district and, after deducting the cost of such
collection, but not to exceed one percent of the total amount collected, deposit such revenue in
a special trust account. Such revenue and interest may be applied by the municipality to
expenses, costs, or debt service of the district at the direction of the district as set forth in a
contract between the municipality and the district.

10. (1) All applicable provisions contained in sections 144.010 to 144.525, RSMo,
governing the state sales tax, sections 32.085 and 32.087, RSMo, and section 32.057, RSMo, the
uniform confidentiality provision, shall apply to the collection of the tax imposed by this section,
except as modified in this section.

(2) All exemptions granted to agencies of government, organizations, persons, and to the
sale of certain articles and items of tangible personal property and taxable services pursuant to
the provisions of sections 144.010 to 144.525, RSMo, are hereby made applicable to the
imposition and collection of the tax imposed by this section.

(3) The same sales tax permit, exemption certificate, and retail certificate required by
sections 144.010 to 144.525, RSMo, for the administration and collection of the state sales tax
shall satisfy the requirements of this section, and no additional permit or exemption certificate
or retail certificate shall be required; except that the district may prescribe a form of exemption
certificate for an exemption from the tax imposed by this section.

(4) All discounts allowed the retailer pursuant to the provisions of the state sales tax laws
for the collection of and for payment of taxes pursuant to such laws are hereby allowed and made
applicable to any taxes collected pursuant to the provisions of this section.

(5) The penalties provided in section 32.057, RSMo, and sections 144.010 to 144.525,
RSMo, for violation of those sections are hereby made applicable to violations of this section.

(6) For the purpose of a sales tax imposed by a resolution pursuant to this section, all
retail sales shall be deemed to be consummated at the place of business of the retailer unless the
tangible personal property sold is delivered by the retailer or the retailer's agent to an out-of-state
destination or to a common carrier for delivery to an out-of-state destination. In the event a
retailer has more than one place of business in this state which participates in the sale, the sale
shall be deemed to be consummated at the place of business of the retailer where the initial order
for the tangible personal property is taken, even though the order must be forwarded elsewhere
for acceptance, approval of credit, shipment, or billing. A sale by a retailer's employee shall be
deemed to be consummated at the place of business from which the employee works.

(7)]9. Subsequent to the initial approval by the voters and implementation of a sales tax
in the district, the rate of the sales tax may be increased, but not to exceed a rate of one-half of
one percent on retail sales as provided in this subsection. The election shall be conducted in
accordance with section 67.2520; provided, however, that the district board of directors may
place the question of the increase of the sales tax before the voters of the district by resolution,
and the municipal clerk of the city, town, or village which originally conducted the incorporation
of the district, or the circuit clerk of the court which originally conducted the incorporation of
the district, shall conduct the subsequent election. In subsequent elections, the election judges
shall certify the election results to the district board of directors. The ballot of submission shall
be in substantially the following form:

Shall .................... (name of district) increase the ................. (insert amount) percent
district sales tax now in effect to................. (insert amount) in the ................. (name of district)?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters of the district voting thereon
are in favor of the increase, the increase shall become effective [December thirty-first of the
calendar year in which such increase was approved]on the first day of the second calendar
quarter after the director of revenue receives notification of the local sales tax increase.

[11.]10. (1) There shall not be any election as provided for in this section while the
district has any financing or other obligations outstanding.

(2) The board, when presented with a petition signed by at least one-third of the
registered voters in a district that voted in the last gubernatorial election, or signed by at least
two-thirds of property owners of the district, calling for an election to dissolve and repeal the tax
shall submit the question to the voters using the same procedure by which the imposing tax was
voted. The ballot of submission shall be in substantially the following form:

Shall .................... (name of district) dissolve and repeal the ................. (insert amount)
percent district sales tax now in effect in the ................. (name of district)?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

Such subsequent elections for the repeal of the sales tax shall be conducted in accordance with
section 67.2520; provided, however, that the district board of directors may place the question
of the repeal of the sales tax before the voters of the district, and the municipal clerk of the city,
town, or village which originally conducted the incorporation of the district, or the circuit clerk
of the court which originally conducted the incorporation of the district, shall conduct the
subsequent election. In subsequent elections the election judges shall certify the election results
to the district board of directors.

(3) If a majority of the votes cast on the proposal by the qualified voters of the district
voting thereon are in favor of repeal, that repeal shall become effective December thirty-first of
the calendar year in which such repeal was approved or after the repayment of the district's
indebtedness, whichever occurs later. Effective January 1, 2010, if the district abolishes the
tax, the district shall notify the director of revenue of the action at least one hundred
twenty days prior to the effective date of the repeal.

[12.]11. (1) At such time as the board of directors of the district determines that further
operation of the district is not in the best interests of the inhabitants of the district, and that the
district should dissolve, the board shall submit for a vote in an election held throughout the
district the question of whether the district should be abolished. The question shall be submitted
in substantially the following form:

Shall the ............... theater, cultural arts, and entertainment district be abolished?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

(2) The district board shall not propose the question to abolish the district while there
are outstanding claims or causes of action pending against the district, while the district liabilities
exceed its assets, while indebtedness of the district is outstanding, or while the district is
insolvent, in receivership or under the jurisdiction of the bankruptcy court. Prior to submitting
the question to abolish the district to a vote of the entire district, the state auditor shall audit the
district to determine the financial status of the district, and whether the district may be abolished
pursuant to law. The vote on the abolition of the district shall be conducted by the municipal
clerk of the city, town, or village in which the district is located. The procedure shall be the same
as in section 67.2520, except that the question shall be determined by the qualified voters of the
entire district. No individual subdistrict may be abolished, except at such time as the district is
abolished.

(3) While the district still exists, it shall continue to accrue all revenues to which it is
entitled at law.

(4) Upon receipt by the board of directors of the district of the certification by the city,
town, or village in which the district is located that the majority of those voting within the entire
district have voted to abolish the district, and if the state auditor has determined that the district's
financial condition is such that it may be abolished pursuant to law, then the board of directors
of the district shall:

(a) Sell any remaining district real or personal property it wishes, and then transfer the
proceeds and any other real or personal property owned by the district to the city, town, or village
in which the district is located, including revenues due and owing the district, for its further use
and disposition;

(b) Terminate the employment of any remaining district employees, and otherwise
conclude its affairs;

(c) At a public meeting of the district, declare by a resolution of the board of directors
passed by a majority vote that the district has been abolished effective that date;

(d) Cause copies of that resolution under seal to be filed with the secretary of state and
the city, town, or village in which the district is located.

Upon the completion of the final act specified in this subsection, the legal existence of the
district shall cease.

(5) The legal existence of the district shall not cease for a period of two years after voter
approval of the abolition.

12. Except as provided in this section, all provisions of sections 32.085 and 32.087,
shall apply to the tax imposed under this section.

94.578. 1. In addition to the sales tax authorized in section 94.577, the governing body
of any home rule city with more than one hundred fifty-one thousand five hundred but less than
one hundred fifty-one thousand six hundred inhabitants is hereby authorized to impose, by order
or ordinance, a sales tax on all retail sales made within the city which are subject to sales tax
under chapter 144, RSMo. The tax authorized in this section may be imposed at a rate of
one-eighth, one-fourth, three-eighths, or one-half of one percent, but shall not exceed one-half
of one percent, shall not be imposed for longer than three years, and shall be imposed solely for
the purpose of funding the construction, operation, and maintenance of capital improvements in
the city's center city. The governing body may issue bonds for the funding of such capital
improvements, which will be retired by the revenues received from the sales tax authorized by
this section. The order or ordinance shall not become effective unless the governing body of the
city submits to the voters residing within the city at a state or municipal general, primary, or
special election a proposal to authorize the governing body of the city to impose a tax under this
section. The tax authorized in this section shall be in addition to all other sales taxes imposed
by law, and shall be stated separately from all other charges and taxes.

2. The ballot submission for the tax authorized in this section shall be in substantially
the following form:

Shall .................................... (insert the name of the city) impose a sales tax at a rate of
.............(insert rate of percent) percent for [a] capital improvements purposes in the city's center
city for a period of ............. (insert number of years, not to exceed three) years?

□ YES□ NO

If a majority of the votes cast on the question by the qualified voters voting thereon are in favor
of the question, then the tax shall become effective on the first day of the second calendar quarter
after the director of revenue receives notice of the adoption of the sales tax. If a majority of the
votes cast on the question by the qualified voters voting thereon are opposed to the question, then
the tax shall not become effective unless and until the question is resubmitted under this section
to the qualified voters and such question is approved by a majority of the qualified voters voting
on the question. In no case shall a tax be resubmitted to the qualified voters of the city sooner
than twelve months from the date of the proposal under this section.

3. Any sales tax imposed under this section shall be administered, collected, enforced,
and operated as required in [section]sections 32.085 and 32.087, RSMo. All revenue generated
by the tax shall be deposited in a special trust fund and shall be used solely for the designated
purposes. If the tax is repealed, all funds remaining in the special trust fund shall continue to be
used solely for the designated purposes. Any funds in the special trust fund which are not needed
for current expenditures shall be invested in the same manner as other funds are invested. Any
interest and moneys earned on such investments shall be credited to the fund.

4. The director of revenue may authorize the state treasurer to make refunds from the
amounts in the trust fund and credited to any city for erroneous payments and overpayments
made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any
city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days
before the effective date of the repeal, and the director of revenue may order retention in the trust
fund, for a period of one year, of two percent of the amount collected after receipt of such notice
to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts
deposited to the credit of such accounts. After one year has elapsed after the effective date of
abolition of the tax in such city, the director of revenue shall remit the balance in the account to
the city and close the account of that city. The director of revenue shall notify each city of each
instance of any amount refunded.

5. The governing body of any city that has adopted the sales tax authorized in this section
may submit the question of repeal of the tax to the voters on any date available for elections for
the city. The ballot of submission shall be in substantially the following form:

Shall ................................... (insert the name of the city) repeal the sales tax imposed at
a rate of .......... (insert rate of percent) percent for capital improvements purposes in the city's
center city?

□ YES□ NO

If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become
effective on December thirty-first of the calendar year in which such repeal was approved. If a
majority of the votes cast on the question by the qualified voters voting thereon are opposed to
the repeal, then the sales tax authorized in this section shall remain effective until the question
is resubmitted under this section to the qualified voters, and the repeal is approved by a majority
of the qualified voters voting on the question. Effective January 1, 2010, if the city or county
abolishes the tax, the city or county shall notify the director of revenue of the action at least
one hundred twenty days prior to the effective date of the repeal.

6. Whenever the governing body of any city that has adopted the sales tax authorized in
this section receives a petition, signed by ten percent of the registered voters of the city voting
in the last gubernatorial election, calling for an election to repeal the sales tax imposed under this
section, the governing body shall submit to the voters of the city a proposal to repeal the tax. If
a majority of the votes cast on the question by the qualified voters voting thereon are in favor of
the repeal, that repeal shall become effective on December thirty-first of the calendar year in
which such repeal was approved. If a majority of the votes cast on the question by the qualified
voters voting thereon are opposed to the repeal, then the tax shall remain effective until the
question is resubmitted under this section to the qualified voters and the repeal is approved by
a majority of the qualified voters voting on the question.

7. Except as provided in this section, all provisions of section 32.085 and 32.087
apply to the sales tax imposed under this section.

94.605. 1. Any city as defined in section 94.600 may by a majority vote of its governing
body impose a sales tax for transportation purposes enumerated in sections 94.600 to 94.655.

2. The sales tax may be imposed at a rate not to exceed one-half of one percent on the
receipts from the sale at retail of all tangible personal property or taxable services at retail within
any city adopting such tax, if such property and services are subject to taxation by the state of
Missouri under the provisions of sections 144.010 to 144.525, RSMo.

3. With respect to any tax increment financing plan originally approved by ordinance of
the city council after March 31, 2009, in any home rule city with more than four hundred
thousand inhabitants and located in more than one county, any three-eighths of one cent sales tax
imposed under sections 94.600 to 94.655 shall not be considered economic activity taxes as such
term is defined under sections 99.805 and 99.918, RSMo, and tax revenues derived from such
taxes shall not be subject to allocation under the provisions of subsection 3 of section 99.845,
RSMo, or subsection 4 of section 99.957, RSMo. Any one-eighth of one cent sales tax imposed
in such city under sections 94.600 to 94.655 for constructing and operating a light-rail transit
system shall not be considered economic activity taxes as such term is defined under sections
99.805 and 99.918, RSMo, and tax revenues derived from such tax shall not be subject to
allocation under the provisions of subsection 3 of section 99.845, RSMo, or subsection 4 of
section 99.957, RSMo.

[4. If the boundaries of a city in which such sales tax has been imposed shall thereafter
be changed or altered, the city or county clerk shall forward to the director of revenue by United
States registered mail or certified mail a certified copy of the ordinance adding or detaching
territory from the city. The ordinance shall reflect the effective date thereof, and shall be
accompanied by a map of the city clearly showing the territory added thereto or detached
therefrom. Upon receipt of the ordinance and map, the tax imposed by sections 94.600 to 94.655
shall be effective in the added territory or abolished in the detached territory on the effective date
of the change of the city boundary.]

94.660. 1. The governing body of any city not within a county and any county of the first
classification having a charter form of government with a population of over nine hundred
thousand inhabitants may propose, by ordinance or order, a transportation sales tax of up to one
percent for submission to the voters of that city or county at an authorized election date selected
by the governing body.

2. Any sales tax approved under this section shall be imposed on the receipts from the
sale at retail of all tangible personal property or taxable services within the city or county
adopting the tax, if such property and services are subject to taxation by the state of Missouri
under sections 144.010 to 144.525, RSMo.

3. The ballot of submission shall contain, but need not be limited to, the following
language:

Shall the county/city of ...........................................(county's or city's name) impose a
county/city-wide sales tax of..........percent for the purpose of providing a source of funds for
public transportation purposes?

□ YES□ NO

Except as provided in subsection 4 of this section, if a majority of the votes cast in that county
or city not within a county on the proposal by the qualified voters voting thereon are in favor of
the proposal, then the tax shall go into effect on the first day of the [next]second calendar
quarter beginning after [its adoption and notice to] the director of revenue[, but no sooner than
thirty days after such adoption and notice]receives notice of adoption of the local sales tax.
If a majority of the votes cast in that county or city not within a county by the qualified voters
voting are opposed to the proposal, then the additional sales tax shall not be imposed in that
county or city not within a county unless and until the governing body of that county or city not
within a county shall have submitted another proposal to authorize the local option transportation
sales tax authorized in this section, and such proposal is approved by a majority of the qualified
voters voting on it. In no event shall a proposal pursuant to this section be submitted to the
voters sooner than twelve months from the date of the last proposal.

4. No tax shall go into effect under this section in any city not within a county or any
county of the first classification having a charter form of government with a population over nine
hundred thousand inhabitants unless and until both such city and such county approve the tax.

5. The provisions of subsection 4 of this section requiring both the city and county to
approve a transportation sales tax before a transportation sales tax may go into effect in either
jurisdiction shall not apply to any transportation sales tax submitted to and approved by the
voters in such city or such county on or after August 28, 2007.

6. All sales taxes collected by the director of revenue under this section on behalf of any
city or county, less one percent for cost of collection which shall be deposited in the state's
general revenue fund after payment of premiums for surety bonds, shall be deposited with the
state treasurer in a special trust fund, which is hereby created, to be known as the "County Public
Transit Sales Tax Trust Fund". The sales taxes shall be collected as provided in section 32.087,
RSMo. The moneys in the trust fund shall not be deemed to be state funds and shall not be
commingled with any funds of the state. The director of revenue shall keep accurate records of
the amount of money in the trust fund which was collected in each city or county approving a
sales tax under this section, and the records shall be open to inspection by officers of the city or
county and the public. Not later than the tenth day of each month the director of revenue shall
distribute all moneys deposited in the trust fund during the preceding month to the city or county
which levied the tax, and such funds shall be deposited with the treasurer of each such city or
county and all expenditures of funds arising from the county public transit sales tax trust fund
shall be by an appropriation act to be enacted by the governing body of each such county or city
not within a county.

7. The revenues derived from any transportation sales tax under this section shall be used
only for the planning, development, acquisition, construction, maintenance and operation of
public transit facilities and systems other than highways.

8. The director of revenue may authorize the state treasurer to make refunds from the
amount in the trust fund and credited to any city or county for erroneous payments and
overpayments made, and may redeem dishonored checks and drafts deposited to the credit of
such cities or counties. If any city or county abolishes the tax, the city or county shall notify the
director of revenue of the action at least ninety days prior to the effective date of the repeal and
the director of revenue may order retention in the trust fund, for a period of one year, of two
percent of the amount collected after receipt of such notice to cover possible refunds or
overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of
such accounts. After one year has elapsed after the effective date of abolition of the tax in such
city or county, the director of revenue shall authorize the state treasurer to remit the balance in
the account to the city or county and close the account of that city or county. The director of
revenue shall notify each city or county of each instance of any amount refunded or any check
redeemed from receipts due the city or county.

94.705. 1. Any city may by a majority vote of its governing body impose a sales tax for
transportation purposes enumerated in sections 94.700 to 94.755, and issue bonds for
transportation purposes which shall be retired by the revenues received from the sales tax
authorized by this section. The tax authorized by this section shall be in addition to any and all
other sales taxes allowed by law. No ordinance imposing a sales tax pursuant to the provisions
of this section shall become effective unless the council or other governing body submits to the
voters of the city, at a city or state general, primary, or special election, a proposal to authorize
the council or other governing body of the city to impose such a sales tax and, if such tax is to
be used to retire bonds authorized pursuant to this section, to authorize such bonds and their
retirement by such tax; except that no vote shall be required in any city that imposed and
collected such tax under sections 94.600 to 94.655, before January 5, 1984. The ballot of the
submission shall contain, but is not limited to, the following language:

(1) If the proposal submitted involves only authorization to impose the tax authorized
by this section, the following language:

Shall the city of ............... (city's name) impose a sales tax of .................. (insert amount)
for transportation purposes?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO";

(2) If the proposal submitted involves authorization to issue bonds and repay such bonds
with revenues from the tax authorized by this section, the following language:

Shall the city of ............... (city's name) issue bonds in the amount of ........... (insert
amount) for transportation purposes and impose a sales tax of .............. (insert amount) to repay
such bonds?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal, provided in subdivision (1) of this subsection, by
the qualified voters voting thereon are in favor of the proposal, then the ordinance and any
amendments thereto shall be in effect. If the four-sevenths majority of the votes, as required by
the Missouri Constitution, article VI, section 26, cast on the proposal, provided in subdivision
(2) of this subsection to issue bonds and impose a sales tax to retire such bonds, by the qualified
voters voting thereon are in favor of the proposal, then the ordinance and any amendments
thereto shall be in effect. If a majority of the votes cast on the proposal, as provided in
subdivision (1) of this subsection, by the qualified voters voting thereon are opposed to the
proposal, then the council or other governing body of the city shall have no power to impose the
tax authorized in subdivision (1) of this subsection unless and until the council or other
governing body of the city submits another proposal to authorize the council or other governing
body of the city to impose the tax and such proposal is approved by a majority of the qualified
voters voting thereon. If more than three-sevenths of the votes cast by the qualified voters voting
thereon are opposed to the proposal, as provided in subdivision (2) of this subsection to issue
bonds and impose a sales tax to retire such bonds, then the council or other governing body of
the city shall have no power to issue any bonds or to impose the tax authorized in subdivision
(2) of this subsection unless and until the council or other governing body of the city submits
another proposal to authorize the council or other governing body of the city to issue such bonds
or impose the tax to retire such bonds and such proposal is approved by four-sevenths of the
qualified voters voting thereon.

2. No incorporated municipality located wholly or partially within any first class county
operating under a charter form of government and having a population of over nine hundred
thousand inhabitants shall impose such a sales tax for that part of the city, town or village that
is located within such first class county, in the event such a first class county imposes a sales tax
under the provisions of sections 94.600 to 94.655.

3. The sales tax may be imposed at a rate not to exceed one-half of one percent on the
receipts from the sale at retail of all tangible personal property or taxable services at retail within
any city adopting such tax, if such property and services are subject to taxation by the state of
Missouri under the provisions of sections 144.010 to 144.525, RSMo.

4. [If the boundaries of a city in which such sales tax has been imposed shall thereafter
be changed or altered, the city clerk shall forward to the director of revenue by United States
registered mail or certified mail a certified copy of the ordinance adding or detaching territory
from the city. The ordinance shall reflect the effective date thereof, and shall be accompanied
by a map of the city clearly showing the territory added thereto or detached therefrom. Upon
receipt of the ordinance and map, the tax imposed by sections 94.700 to 94.755 shall be effective
in the added territory or abolished in the detached territory on the effective date of the change
of the city boundary.

5.] No tax imposed pursuant to this section for the purpose of retiring bonds issued
pursuant to this section may be terminated until all of such bonds have been retired.

144.010. 1. The following words, terms, and phrases when used in sections 144.010 to
144.525 have the meanings ascribed to them in this section, except when the context indicates
a different meaning:

(1) "Admission" includes seats and tables, reserved or otherwise, and other similar
accommodations and charges made therefor and amount paid for admission, exclusive of any
admission tax imposed by the federal government or by sections 144.010 to 144.525;

(2) "Bundled transaction", is the retail sale of two or more products, except real
property and services to real property, where the products are otherwise distinct and
identifiable, and the products are sold for one non-itemized price. A "bundled
transaction" does not include the sale of any products in which the sales price varies, or
is negotiable, based on the selection by the purchaser of the products included in the
transaction. "Distinct and identifiable products" does not include:

(a) Packaging, such as containers, boxes, sacks, bags, bottles, or other materials
such as wrapping, labels, tags, and instruction guides that accompany the retail sale of the
products and are incidental or immaterial to the retail sale thereof. Examples of packaging
that are incidental or immaterial include grocery sacks, shoe boxes, dry cleaning garment
bags, and express delivery envelopes and boxes;

(b) A product provided free of charge with the required purchase of another
product. A product is provided free of charge if the sales price of the product purchased
does not vary depending on the inclusion of the product provided free of charge;

(c) Items included in the member state's definition of sales price, under appendix
C of the agreement. The term "one non-itemized price" does not include a price that is
separately identified by product on binding sales or other supporting sales-related
documentation made available to the customer in paper or electronic form including, but
not limited to, an invoice, bill of sale, receipt, contract, service agreement, lease agreement,
periodic notice of rates and services, rate card, or price list. A transaction that otherwise
meets the definition of a bundled transaction as defined in this subdivision, is not a
bundled transaction if it is:

a. The retail sale of tangible personal property and a service where the tangible
personal property is essential to the use of the service, and is provided exclusively in
connection with the service, and the true object of the transaction is the service; or

b. The retail sale of services where one service is provided that is essential to the use
of receipt of a second service and the first service is provided exclusively in connection with
the second service and the true object of the transaction is the second service; or

c. A transaction that includes taxable products and nontaxable products and the
purchase price or sales price of the taxable products is de minimis. "De minimis" means
the seller's purchase price or sales price of the taxable products is ten percent or less of the
total purchase price or sales price of the bundled products.

Sellers shall use either the purchase price or the sales price of the products to determine
if the taxable products are de minimis. Sellers may not use a combination of the purchase
price and sales price of the products to determine if the taxable products are de minimis.
Sellers shall use the full term of a service contract to determine if the taxable products are
de minimis; or

ii. The seller's purchase price or sales price of the taxable tangible personal
property is fifty percent or less of the total purchase price or sales price of the bundled
tangible personal property. Sellers may not use a combination of the purchase price and
sales price of the tangible personal property when making the fifty percent determination
for a transaction;

(3) "Business" includes any activity engaged in by any person, or caused to be engaged
in by him, with the object of gain, benefit or advantage, either direct or indirect, and the
classification of which business is of such character as to be subject to the terms of sections
144.010 to 144.525. The isolated or occasional sale of tangible personal property, service,
substance, or thing, by a person not engaged in such business, does not constitute engaging in
business within the meaning of sections 144.010 to 144.525 unless the total amount of the gross
receipts from such sales, exclusive of receipts from the sale of tangible personal property by
persons which property is sold in the course of the partial or complete liquidation of a household,
farm or nonbusiness enterprise, exceeds three thousand dollars in any calendar year. The
provisions of this subdivision shall not be construed to make any sale of property which is
exempt from sales tax or use tax on June 1, 1977, subject to that tax thereafter;

[(3)](4) "Delivery charges", charges by the seller of personal property or services
for preparation and delivery to a location designated by the purchaser of personal
property or services including, but not limited to, transportation, shipping, postage,
handling, crating, and packing;

(5) "Gross receipts", except as provided in section 144.012, means the total amount of
the sale price of the sales at retail including any services other than charges incident to the
extension of credit that are a part of such sales made by the businesses herein referred to, capable
of being valued in money, whether received in money or otherwise; except that, the term "gross
receipts" shall not include the sale price of property returned by customers when the full sale
price thereof is refunded either in cash or by credit. In determining any tax due under sections
144.010 to 144.525 on the gross receipts, charges incident to the extension of credit shall be
specifically exempted. For the purposes of sections 144.010 to 144.525 the total amount of the
sale price above mentioned shall be deemed to be the amount received. It shall also include the
lease or rental consideration where the right to continuous possession or use of any article of
tangible personal property is granted under a lease or contract and such transfer of possession
would be taxable if outright sale were made and, in such cases, the same shall be taxable as if
outright sale were made and considered as a sale of such article, and the tax shall be computed
and paid by the lessee upon the rentals paid;

(6) "Lease or rental", any transfer of possession or control of tangible personal
property for a fixed or indeterminate term for consideration. A lease or rental may include
future options to purchase or extend;

(a) Lease or rental does not include:

a. A transfer of possession or control of property under a security agreement or
deferred payment plan that requires the transfer of title upon completion of the required
payments;

b. A transfer or possession or control of property under an agreement that requires
the transfer of title upon completion of required payments and payment of an option price
does not exceed the greater of one hundred dollars or one percent of the total required
payments; or

c. Providing tangible personal property along with an operator for a fixed or
indeterminate period of time. A condition of this exclusion is that the operator is necessary
for the equipment to perform as designed. For the purpose of this subsection, an operator
must do more than maintain, inspect, or set-up the tangible personal property;

(b) Lease or rental does include agreements covering motor vehicles and trailers
where the amount of consideration may be increased or decreased by reference to the
amount realized upon sale or disposition of the property as defined in 26 U.S.C. section
7701(h)(1), as amended;

(c) This definition shall be used for sales and use tax purposes regardless of
whether a transaction is characterized as a lease or rental under generally accepted
accounting principles, the Internal Revenue Code, the Missouri revised statutes, or other
provisions of federal, state, or local law;

(d) This definition will be applied only prospectively from the date of adoption and
will have no retroactive impact on existing leases or rentals;

[(4)](7) "Livestock", cattle, calves, sheep, swine, ratite birds, including but not limited
to, ostrich and emu, aquatic products as defined in section 277.024, RSMo, llamas, alpaca,
buffalo, elk documented as obtained from a legal source and not from the wild, goats, horses,
other equine, or rabbits raised in confinement for human consumption;

[(5)](8) "Motor vehicle leasing company" [shall be], a company obtaining a permit from
the director of revenue to operate as a motor vehicle leasing company. Not all persons renting
or leasing trailers or motor vehicles need to obtain such a permit; however, no person failing to
obtain such a permit may avail itself of the optional tax provisions of subsection 5 of section
144.070, as hereinafter provided;

[(6)](9) "Person" [includes], any individual, firm, copartnership, joint adventure,
association, corporation, municipal or private, and whether organized for profit or not, state,
county, political subdivision, state department, commission, board, bureau or agency, except the
state transportation department, estate, trust, business trust, receiver or trustee appointed by the
state or federal court, syndicate, or any other group or combination acting as a unit, and the plural
as well as the singular number;

(10) "Product that is intended to be sold ultimately for final use or consumption",
tangible personal property, or any service that is subject to state or local sales or use taxes,
or any tax that is substantially equivalent to these taxes, in this state or any other state;

(11) "Purchase price", applies to the measure subject to use tax and has the same
meaning as sales price;

[(7)](12) "Purchaser" [means], a person who purchases tangible personal property or
to whom are rendered services, receipts from which are taxable under sections 144.010 to
144.525;

[(8)](13) "Research or experimentation activities" [are], the development of an
experimental or pilot model, plant process, formula, invention or similar property, and the
improvement of existing property of such type. Research or experimentation activities do not
include activities such as ordinary testing or inspection of materials or products for quality
control, efficiency surveys, advertising promotions or research in connection with literary,
historical or similar projects;

[(9)](14) "Sale" or "sales" includes installment and credit sales, and the exchange of
properties as well as the sale thereof for money, every closed transaction constituting a sale, and
means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means
whatsoever, of tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances, things and services
herein designated and defined as taxable under the terms of sections 144.010 to 144.525;

[(10)](15) "Sale at retail" [means any transfer made by any person engaged in business
as defined herein of the ownership of, or title to, tangible personal property to the purchaser, for
use or consumption and not for resale in any form as tangible personal property, for a valuable
consideration; except that, for the purposes of sections 144.010 to 144.525 and the tax imposed
thereby: (i) purchases of tangible personal property made by duly licensed physicians, dentists,
optometrists and veterinarians and used in the practice of their professions shall be deemed to
be purchases for use or consumption and not for resale; and (ii) the selling of computer printouts,
computer output or microfilm or microfiche and computer-assisted photo compositions to a
purchaser to enable the purchaser to obtain for his or her own use the desired information
contained in such computer printouts, computer output on microfilm or microfiche and
computer-assisted photo compositions shall be considered as the sale of a service and not as the
sale of tangible personal property], any sale, lease, or rental for any purpose other than for
resale, sublease, or subrent. Purchases of tangible personal property made by duly
licensed physicians, dentists, optometrists, and veterinarians and used in the practice of
their professions shall be deemed to be purchases for use or consumption and not for
resale. Where necessary to conform to the context of sections 144.010 to 144.525 and the tax
imposed thereby, the term "sale at retail" shall be construed to embrace:

(a) Sales of admission tickets, cash admissions, charges and fees to or in places of
amusement, entertainment and recreation, games and athletic events;

(b) Sales of electricity, electrical current, water and gas, natural or artificial, to domestic,
commercial or industrial consumers;

(c) Sales of local and long distance telecommunications service to telecommunications
subscribers and to others through equipment of telecommunications subscribers for the
transmission of messages and conversations, and the sale, rental or leasing of all equipment or
services pertaining or incidental thereto;

(d) Sales of service for transmission of messages by telegraph companies;

(e) Sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern,
inn, restaurant, eating house, drugstore, dining car, tourist camp, tourist cabin, or other place in
which rooms, meals or drinks are regularly served to the public;

(f) Sales of tickets by every person operating a railroad, sleeping car, dining car, express
car, boat, airplane, and such buses and trucks as are licensed by the division of motor carrier and
railroad safety of the department of economic development of Missouri, engaged in the
transportation of persons for hire;

(16) "Sales price", applies to the measure subject to sales tax and means the total
amount of consideration, including cash, credit, property, and services, for which personal
property or services are sold, leased, or rented, valued in money, whether received in
money or otherwise, without any deduction for the following:

(a) The seller's cost of the property sold;

(b) The cost of materials used, labor or service cost, interest, losses, all costs of
transportation to the seller, all taxes imposed on the seller, and any other expense of the
seller;

(c) Charges by the seller for any services necessary to complete the sale, other than
delivery and installation charges;

(d) Delivery charges;

(e) Installation charges; and

(f) Credit for any trade-in, as determined by state law;

[(11)](17) "Seller" means a person selling or furnishing tangible personal property or
rendering services, on the receipts from which a tax is imposed pursuant to section 144.020;

(18) "Tangible personal property", personal property that can be seen, weighed,
measured, felt, or touched, or that is in any other manner perceptible to the senses.
"Tangible personal property" includes electricity, water, gas, steam, and prewritten
computer software;

[(12)](19) The noun "tax" means either the tax payable by the purchaser of a commodity
or service subject to tax, or the aggregate amount of taxes due from the vendor of such
commodities or services during the period for which he or she is required to report his or her
collections, as the context may require;

[(13)](20) "Telecommunications service", for the purpose of this chapter, the
transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses, or
other similar means. As used in this definition, "information" means knowledge or intelligence
represented by any form of writing, signs, signals, pictures, sounds, or any other symbols.
Telecommunications service does not include the following if such services are separately stated
on the customer's bill or on records of the seller maintained in the ordinary course of business:

(a) Access to the Internet, access to interactive computer services or electronic
publishing services, except the amount paid for the telecommunications service used to provide
such access;

(b) Answering services and one-way paging services;

(c) Private mobile radio services which are not two-way commercial mobile radio
services such as wireless telephone, personal communications services or enhanced specialized
mobile radio services as defined pursuant to federal law; [or]

(d) Cable or satellite television or music services; [and

(14) "Product which is intended to be sold ultimately for final use or consumption"
means tangible personal property, or any service that is subject to state or local sales or use taxes,
or any tax that is substantially equivalent thereto, in this state or any other state.]

a. "Air-to-ground radiotelephone service", a radio service, as that term is defined
in 47 C.F.R. 22.99, in which common carriers are authorized to offer and provide radio
telecommunications service for hire to subscribers in aircraft;

b. "Ancillary services", services that are associated with or incidental to the
provisions of telecommunications services, including but not limited to, detailed
telecommunications billing, directory assistance, vertical service, and voice mail services;

c. "Call-by-call basis", any method of charging for telecommunications services
where the price is measured by individual calls;

d. "Communications channel", a physical or virtual path of communications over
which signals are transmitted between or among customer channel termination points;

e. "Customer", the person or entity that contracts with the seller of
telecommunications services. If the end user of telecommunications services is not the
contracting party, the end user of the telecommunications service is the customer of the
telecommunication service, but this subparagraph only applies to the purpose of sourcing
sales of telecommunications under chapter 314, RSMo. "Customer" does not include a
reseller of telecommunications service or for mobile telecommunications service of a
serving carrier under an agreement to serve the customer outside the home service
provider's licensed service area;

f. "Customer channel termination point", the location where the customer either
inputs or receives the communication;

g. "End user", the person who utilizes the telecommunication service. In case of
an entity, "end user" means the individual who utilizes the service on behalf of the entity;

h. "Home service provider", the same as that term is defined in Section 124(5) of
Public Law 106-252, Mobile Telecommunications Sourcing Act;

i. "Mobile telecommunications service", the same as that term is defined in Section
124(7) of Public Law 106-252, Mobile Telecommunications Sourcing Act;

j. "Place of primary use", the street address representative of where the customer's
use of the telecommunications service primarily occurs, which must be the residential street
address or the primary business street address of the customer. In Streamlined Sales and
Use Tax Agreement, Page 29, January 13, 2006, the case of mobile telecommunications
services, place of primary use must be within the licensed service area of the home service
provider;

k. "Post-paid calling service", the telecommunications service obtained by making
a payment on a call-by-call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit card, or by charge made
to a telephone number which is not associated with the origination or termination of the
telecommunications service. A post-paid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a prepaid calling service
except it is not exclusively a telecommunications service;

l. "Prepaid calling service", the right to access exclusively telecommunications
services, which must be paid for in advance and which enables the origination of calls using
an access number or authorization code, whether manually or electronically dialed, and
that is sold in predetermined units or dollars of which the number declines with use in a
known amount;

m. "Prepaid wireless calling service", a telecommunications service that provides
the right to utilize mobile wireless services as well as other non-telecommunications
services, including the download of digital products delivered electronically, content and
ancillary services, which must be paid for in advance that is sold in predetermined units
or dollars of which the number declines with use in a known amount;

n. "Private communication service", a telecommunications service that entitles the
customer to exclusive or priority use of a communications channel or group of channels
between or among termination points, regardless of the manner in which such channel or
channels are connected, and includes switching capacity, extension lines, stations, and any
other associated services that are provided in connection with the use of such channel or
channels;

o. "Service address":

i. The location of the telecommunications equipment to which a customer's call is
charged and from which the call originates or terminates, regardless of where the call is
billed or paid;

ii. If the location in subparagraph n. of this paragraph is not known, service
address means the origination point of the signal of the telecommunications services first
identified in either the seller's telecommunications system or in information received by the
seller from its service provider, where the system used to transport such signals is not that
of the seller;

iii. If the location in subparagraph n. of this paragraph is not known, the service
address means the location of the customer's place of primary use;

p. "Telecommunications service", the electronic transmission, conveyance, or
routing of voice, data, audio, video, or any other information or signals to a point, or
between or among points. The term "telecommunications service" includes such
transmission, conveyance, or routing in which computer processing applications are used
to act on the form, code, or protocol of the content for purposes of transmission,
conveyance, or routing without regard to whether such service is referred to as voice over
Internet protocol services or is classified by the Federal Communications Commission as
enhanced or value added. "Telecommunications service" does not include:

i. Data processing and information services that allow data to be generated,
acquired, stored, processed, or retrieved and delivered by an electronic transmission to a
purchaser where such purchaser's primary purpose for the underlying transaction is the
processed data or information;

ii. Installation or maintenance of wiring or equipment on a customer's premises;

iii. Tangible personal property;

iv. Advertising, including but not limited to directory advertising;

v. Billing and collection services provided to third parties;

vi. Internet access service;

vii. Radio and television audio and video programming services, regardless of the
medium, including the furnishing of transmission, conveyance, and routing of such services
by the programming service provider. Radio and television audio and video programming
services shall include but not be limited to cable service as defined in 47 U.S.C. section
522(6) and audio and video programming services delivered by commercial mobile radio
service providers, as defined in 47 C.F.R. 20.3;

2. For purposes of the taxes imposed under sections 144.010 to 144.525, and any other
provisions of law pertaining to sales or use taxes which incorporate the provisions of sections
144.010 to 144.525 by reference, the term "manufactured homes" shall have the same meaning
given it in section 700.010, RSMo.

3. Sections 144.010 to 144.525 may be known and quoted as the "Sales Tax Law".

144.014. 1. Notwithstanding other provisions of law to the contrary, beginning October
1, 1997, the tax levied and imposed pursuant to sections 144.010 to 144.525 and sections
144.600 to 144.746 on all retail sales of food shall be at the rate of one percent. The revenue
derived from the one percent rate pursuant to this section shall be deposited by the state treasurer
in the school district trust fund and shall be distributed as provided in section 144.701.

2. For the purposes of this section, the term "food" shall include only [those products and
types of food for which food stamps may be redeemed pursuant to the provisions of the Federal
Food Stamp Program as contained in 7 U.S.C. Section 2012, as that section now reads or as it
may be amended hereafter, and shall include food dispensed by or through vending machines]food and food ingredients; food sold through vending machines; and prepared food sold
in an unheated state by weight or volume as a single item without eating utensils, food sold
by a seller whose proper primary NAICS classification is manufacturing in sector 311 and
bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts,
danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas. For purposes of this
section, the term "food and food ingredients" means substances, whether in liquid,
concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or
chewing by humans and are consumed for their taste or nutritional value. "Food and food
ingredients" does not include alcoholic beverages, tobacco, or dietary supplements. For
purposes of this section, the term "food sold through vending machines" means food
dispensed from a machine or other mechanical device that accepts payment. "Prepared
food" means food sold in a heated state or heated by the seller; two or more food
ingredients mixed or combined by the seller for sale as a single item; or food sold with
eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups,
napkins, or straws. A plate does not include a container or packaging used to transport
the food. "Prepared food" does not include food that is only cut, repackaged, or
pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw
animal foods requiring cooking by the consumer as recommended by the Food and Drug
Administration in chapter 3, part 401.11 of its Food Code so as to prevent food borne
illnesses. "Alcoholic beverages" means beverages that are suitable for human consumption
and contain one-half of one percent or more of alcohol by volume. "Dietary supplement"
means any product, other than tobacco, intended to supplement the diet that contains one
or more of the following dietary ingredients: a vitamin; a mineral; an herb or other
botanical; an amino acid; a dietary substance for use by humans to supplement the diet by
increasing the total dietary intake; or a concentrate, metabolite, constituent, extract, or
combination of any ingredient described above; and that is intended for ingestion in tablet,
capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a
form, is not represented as a conventional food and is not represented for use as a sole item
of a meal or of the diet; and that is required to be labeled as a dietary supplement,
identifiable by the supplemental facts box found on the label and as required pursuant to
21 C.F.R. Section 101.36. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco,
or any other item that contains tobacco. For the purpose of this section, except for vending
machine sales, the term "food" shall not include food or drink sold by any establishment where
the gross receipts derived from the sale of food prepared by such establishment for immediate
consumption on or off the premises of the establishment constitutes more than eighty percent of
the total gross receipts of that establishment, regardless of whether such prepared food is
consumed on the premises of that establishment, including, but not limited to, sales of food by
any restaurant, fast food restaurant, delicatessen, eating house, or café.

144.030. 1. There is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and from the computation of the tax levied, assessed or payable pursuant to
sections 144.010 to 144.525 such retail sales as may be made in commerce between this state and
any other state of the United States, or between this state and any foreign country, and any retail
sale which the state of Missouri is prohibited from taxing pursuant to the Constitution or laws
of the United States of America, and such retail sales of tangible personal property which the
general assembly of the state of Missouri is prohibited from taxing or further taxing by the
constitution of this state.

2. There are also specifically exempted from the provisions of the local sales tax law as
defined in section 32.085, RSMo, section 238.235, RSMo, and sections 144.010 to 144.525 and
144.600 to 144.761 and from the computation of the tax levied, assessed or payable pursuant to
the local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections
144.010 to 144.525 and 144.600 to 144.745:

(1) Motor fuel or special fuel subject to an excise tax of this state, unless all or part of
such excise tax is refunded pursuant to section 142.824, RSMo; or upon the sale at retail of fuel
to be consumed in manufacturing or creating gas, power, steam, electrical current or in furnishing
water to be sold ultimately at retail; or feed for livestock or poultry; or grain to be converted into
foodstuffs which are to be sold ultimately in processed form at retail; or seed, limestone or
fertilizer which is to be used for seeding, liming or fertilizing crops which when harvested will
be sold at retail or will be fed to livestock or poultry to be sold ultimately in processed form at
retail; economic poisons registered pursuant to the provisions of the Missouri pesticide
registration law (sections 281.220 to 281.310, RSMo) which are to be used in connection with
the growth or production of crops, fruit trees or orchards applied before, during, or after planting,
the crop of which when harvested will be sold at retail or will be converted into foodstuffs which
are to be sold ultimately in processed form at retail;

(2) Materials, manufactured goods, machinery and parts which when used in
manufacturing, processing, compounding, mining, producing or fabricating become a component
part or ingredient of the new personal property resulting from such manufacturing, processing,
compounding, mining, producing or fabricating and which new personal property is intended to
be sold ultimately for final use or consumption; and materials, including without limitation,
gases and manufactured goods, including without limitation slagging materials and firebrick,
which are ultimately consumed in the manufacturing process by blending, reacting or interacting
with or by becoming, in whole or in part, component parts or ingredients of steel products
intended to be sold ultimately for final use or consumption;

(3) Materials, replacement parts and equipment purchased for use directly upon, and for
the repair and maintenance or manufacture of, motor vehicles, watercraft, railroad rolling stock
or aircraft engaged as common carriers of persons or property;

(4) Replacement machinery, equipment, and parts and the materials and supplies solely
required for the installation or construction of such replacement machinery, equipment, and
parts, used directly in manufacturing, mining, fabricating or producing a product which is
intended to be sold ultimately for final use or consumption; and machinery and equipment, and
the materials and supplies required solely for the operation, installation or construction of such
machinery and equipment, purchased and used to establish new, or to replace or expand existing,
material recovery processing plants in this state. For the purposes of this subdivision, a "material
recovery processing plant" means a facility that has as its primary purpose the recovery of
materials into a useable product or a different form which is used in producing a new product and
shall include a facility or equipment which are used exclusively for the collection of recovered
materials for delivery to a material recovery processing plant but shall not include motor vehicles
used on highways. For purposes of this section, the terms motor vehicle and highway shall have
the same meaning pursuant to section 301.010, RSMo. Material recovery is not the reuse of
materials within a manufacturing process or the use of a product previously recovered. The
material recovery processing plant shall qualify under the provisions of this section regardless
of ownership of the material being recovered;

(5) Machinery and equipment, and parts and the materials and supplies solely required
for the installation or construction of such machinery and equipment, purchased and used to
establish new or to expand existing manufacturing, mining or fabricating plants in the state if
such machinery and equipment is used directly in manufacturing, mining or fabricating a product
which is intended to be sold ultimately for final use or consumption;

(6) Tangible personal property which is used exclusively in the manufacturing,
processing, modification or assembling of products sold to the United States government or to
any agency of the United States government;

(7) Animals or poultry used for breeding or feeding purposes;

(8) Newsprint, ink, computers, photosensitive paper and film, toner, printing plates and
other machinery, equipment, replacement parts and supplies used in producing newspapers
published for dissemination of news to the general public;

(9) The rentals of films, records or any type of sound or picture transcriptions for public
commercial display;

(10) Pumping machinery and equipment used to propel products delivered by pipelines
engaged as common carriers;

(11) Railroad rolling stock for use in transporting persons or property in interstate
commerce and motor vehicles licensed for a gross weight of twenty-four thousand pounds or
more or trailers used by common carriers, as defined in section 390.020, RSMo, in the
transportation of persons or property;

(12) Electrical energy used in the actual primary manufacture, processing, compounding,
mining or producing of a product, or electrical energy used in the actual secondary processing
or fabricating of the product, or a material recovery processing plant as defined in subdivision
(4) of this subsection, in facilities owned or leased by the taxpayer, if the total cost of electrical
energy so used exceeds ten percent of the total cost of production, either primary or secondary,
exclusive of the cost of electrical energy so used or if the raw materials used in such processing
contain at least twenty-five percent recovered materials as defined in section 260.200, RSMo.
There shall be a rebuttable presumption that the raw materials used in the primary manufacture
of automobiles contain at least twenty-five percent recovered materials. For purposes of this
subdivision, "processing" means any mode of treatment, act or series of acts performed upon
materials to transform and reduce them to a different state or thing, including treatment necessary
to maintain or preserve such processing by the producer at the production facility;

(13) Anodes which are used or consumed in manufacturing, processing, compounding,
mining, producing or fabricating and which have a useful life of less than one year;

(14) Machinery, equipment, appliances and devices purchased or leased and used solely
for the purpose of preventing, abating or monitoring air pollution, and materials and supplies
solely required for the installation, construction or reconstruction of such machinery, equipment,
appliances and devices;

(15) Machinery, equipment, appliances and devices purchased or leased and used solely
for the purpose of preventing, abating or monitoring water pollution, and materials and supplies
solely required for the installation, construction or reconstruction of such machinery, equipment,
appliances and devices;

(16) Tangible personal property purchased by a rural water district;

(17) All amounts paid or charged for admission or participation or other fees paid by or
other charges to individuals in or for any place of amusement, entertainment or recreation, games
or athletic events, including museums, fairs, zoos and planetariums, owned or operated by a
municipality or other political subdivision where all the proceeds derived therefrom benefit the
municipality or other political subdivision and do not inure to any private person, firm, or
corporation;

(18) All sales of insulin and [prosthetic or] orthopedic devices as defined on January 1,
1980, by the federal Medicare program pursuant to Title XVIII of the Social Security Act of
1965, including the items specified in Section 1862(a)(12) of that act, and also specifically
including hearing aids and hearing aid supplies and all sales of drugs which may be legally
dispensed by a licensed pharmacist only upon a lawful prescription of a practitioner licensed to
administer those items, including samples and materials used to manufacture samples which may
be dispensed by a practitioner authorized to dispense such samples and all sales of medical
oxygen, home respiratory equipment and accessories, hospital beds and accessories and
ambulatory aids, all sales of manual and powered wheelchairs, stairway lifts, Braille writers,
electronic Braille equipment and, if purchased by or on behalf of a person with one or more
physical or mental disabilities to enable them to function more independently, all sales of
scooters, reading machines, electronic print enlargers and magnifiers, electronic alternative and
augmentative communication devices, and items used solely to modify motor vehicles to permit
the use of such motor vehicles by individuals with disabilities or sales of over-the-counter or
nonprescription drugs to individuals with disabilities, except grooming or hygiene products,
to individuals with disabilities, and all sales of prosthetic devices. For purposes of this
section, "prosthetic device" means a replacement, corrective, or supportive device
including repair and replacement parts for same worn on or in the body to: artificially
replace a missing portion of the body; prevent or correct physical deformity or
malfunction; or support a weak or deformed portion of the body. "Prosthetic device" does
not include corrective eyeglasses or contact lenses. For purposes of this section, "drug"
means a compound, substance or preparation, and any component of a compound,
substance or preparation, other than food and food ingredients, dietary supplements, or
alcoholic beverages: recognized in the official United States Pharmacopoeia, official
Homeopathic Pharmacopoeia of the United States, or official National Formulary, and
supplement to any of them; or intended for use in the diagnosis, cure, mitigation,
treatment, or prevention of disease; or intended to affect the structure or any function of
the body. For purposes of this section, "prescription" means an order, formula, or recipe
issued in any form of oral, written, electronic, or other means of transmission by a duly
licensed practitioner authorized by the laws of this state. For purposes of this section,
"over-the-counter-drug" means a drug that contains a label that identifies the product as
a drug as required by 21 C.F.R. Section 201.66. The over-the-counter-drug label includes:
a drug facts panel; or a statement of the active ingredients with a list of those ingredients
contained in the compound, substance, or preparation. Over-the-counter-drug does not
include grooming and hygiene products. "Grooming and hygiene products" are soaps and
cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions
and screens, regardless of whether the items meet the definition of over-the-counter-drugs;

(19) All sales made by or to religious and charitable organizations and institutions in
their religious, charitable or educational functions and activities and all sales made by or to all
elementary and secondary schools operated at public expense in their educational functions and
activities;

(20) All sales of aircraft to common carriers for storage or for use in interstate commerce
and all sales made by or to not-for-profit civic, social, service or fraternal organizations,
including fraternal organizations which have been declared tax-exempt organizations pursuant
to Section 501(c)(8) or (10) of the 1986 Internal Revenue Code, as amended, in their civic or
charitable functions and activities and all sales made to eleemosynary and penal institutions and
industries of the state, and all sales made to any private not-for-profit institution of higher
education not otherwise excluded pursuant to subdivision (19) of this subsection or any
institution of higher education supported by public funds, and all sales made to a state relief
agency in the exercise of relief functions and activities;

(21) All ticket sales made by benevolent, scientific and educational associations which
are formed to foster, encourage, and promote progress and improvement in the science of
agriculture and in the raising and breeding of animals, and by nonprofit summer theater
organizations if such organizations are exempt from federal tax pursuant to the provisions of the
Internal Revenue Code and all admission charges and entry fees to the Missouri state fair or any
fair conducted by a county agricultural and mechanical society organized and operated pursuant
to sections 262.290 to 262.530, RSMo;

(22) All sales made to any private not-for-profit elementary or secondary school, all sales
of feed additives, medications or vaccines administered to livestock or poultry in the production
of food or fiber, all sales of pesticides used in the production of crops, livestock or poultry for
food or fiber, all sales of bedding used in the production of livestock or poultry for food or fiber,
all sales of propane or natural gas, electricity or diesel fuel used exclusively for drying
agricultural crops, natural gas used in the primary manufacture or processing of fuel ethanol as
defined in section 142.028, RSMo, natural gas, propane, and electricity used by an eligible new
generation cooperative or an eligible new generation processing entity as defined in section
348.432, RSMo, and all sales of farm machinery and equipment, other than airplanes, motor
vehicles and trailers. As used in this subdivision, the term "feed additives" means tangible
personal property which, when mixed with feed for livestock or poultry, is to be used in the
feeding of livestock or poultry. As used in this subdivision, the term "pesticides" includes
adjuvants such as crop oils, surfactants, wetting agents and other assorted pesticide carriers used
to improve or enhance the effect of a pesticide and the foam used to mark the application of
pesticides and herbicides for the production of crops, livestock or poultry. As used in this
subdivision, the term "farm machinery and equipment" means new or used farm tractors and such
other new or used farm machinery and equipment and repair or replacement parts thereon, and
supplies and lubricants used exclusively, solely, and directly for producing crops, raising and
feeding livestock, fish, poultry, pheasants, chukar, quail, or for producing milk for ultimate sale
at retail, including field drain tile, and one-half of each purchaser's purchase of diesel fuel
therefor which is:

(a) Used exclusively for agricultural purposes;

(b) Used on land owned or leased for the purpose of producing farm products; and

(c) Used directly in producing farm products to be sold ultimately in processed form or
otherwise at retail or in producing farm products to be fed to livestock or poultry to be sold
ultimately in processed form at retail;

(23) Except as otherwise provided in section 144.032, all sales of metered water service,
electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil
for domestic use and in any city not within a county, all sales of metered or unmetered water
service for domestic use:

(a) "Domestic use" means that portion of metered water service, electricity, electrical
current, natural, artificial or propane gas, wood, coal or home heating oil, and in any city not
within a county, metered or unmetered water service, which an individual occupant of a
residential premises uses for nonbusiness, noncommercial or nonindustrial purposes. Utility
service through a single or master meter for residential apartments or condominiums, including
service for common areas and facilities and vacant units, shall be deemed to be for domestic use.
Each seller shall establish and maintain a system whereby individual purchases are determined
as exempt or nonexempt;

(b) Regulated utility sellers shall determine whether individual purchases are exempt or
nonexempt based upon the seller's utility service rate classifications as contained in tariffs on file
with and approved by the Missouri public service commission. Sales and purchases made
pursuant to the rate classification "residential" and sales to and purchases made by or on behalf
of the occupants of residential apartments or condominiums through a single or master meter,
including service for common areas and facilities and vacant units, shall be considered as sales
made for domestic use and such sales shall be exempt from sales tax. Sellers shall charge sales
tax upon the entire amount of purchases classified as nondomestic use. The seller's utility
service rate classification and the provision of service thereunder shall be conclusive as to
whether or not the utility must charge sales tax;

(c) Each person making domestic use purchases of services or property and who uses any
portion of the services or property so purchased for a nondomestic use shall, by the fifteenth day
of the fourth month following the year of purchase, and without assessment, notice or demand,
file a return and pay sales tax on that portion of nondomestic purchases. Each person making
nondomestic purchases of services or property and who uses any portion of the services or
property so purchased for domestic use, and each person making domestic purchases on behalf
of occupants of residential apartments or condominiums through a single or master meter,
including service for common areas and facilities and vacant units, under a nonresidential utility
service rate classification may, between the first day of the first month and the fifteenth day of
the fourth month following the year of purchase, apply for credit or refund to the director of
revenue and the director shall give credit or make refund for taxes paid on the domestic use
portion of the purchase. The person making such purchases on behalf of occupants of residential
apartments or condominiums shall have standing to apply to the director of revenue for such
credit or refund;

(24) All sales of handicraft items made by the seller or the seller's spouse if the seller or
the seller's spouse is at least sixty-five years of age, and if the total gross proceeds from such
sales do not constitute a majority of the annual gross income of the seller;

(25) Excise taxes, collected on sales at retail, imposed by Sections 4041, 4061, 4071,
4081, 4091, 4161, 4181, 4251, 4261 and 4271 of Title 26, United States Code. The director of
revenue shall promulgate rules pursuant to chapter 536, RSMo, to eliminate all state and local
sales taxes on such excise taxes;

(26) Sales of fuel consumed or used in the operation of ships, barges, or waterborne
vessels which are used primarily in or for the transportation of property or cargo, or the
conveyance of persons for hire, on navigable rivers bordering on or located in part in this state,
if such fuel is delivered by the seller to the purchaser's barge, ship, or waterborne vessel while
it is afloat upon such river;

(27) All sales made to an interstate compact agency created pursuant to sections 70.370
to 70.441, RSMo, or sections 238.010 to 238.100, RSMo, in the exercise of the functions and
activities of such agency as provided pursuant to the compact;

(28) Computers, computer software and computer security systems purchased for use
by architectural or engineering firms headquartered in this state. For the purposes of this
subdivision, "headquartered in this state" means the office for the administrative management
of at least four integrated facilities operated by the taxpayer is located in the state of Missouri;

(29) All livestock sales when either the seller is engaged in the growing, producing or
feeding of such livestock, or the seller is engaged in the business of buying and selling, bartering
or leasing of such livestock;

(30) All sales of barges which are to be used primarily in the transportation of property
or cargo on interstate waterways;

(31) Electrical energy or gas, whether natural, artificial or propane, water, or other
utilities which are ultimately consumed in connection with the manufacturing of cellular glass
products or in any material recovery processing plant as defined in subdivision (4) of this
subsection;

(32) Notwithstanding other provisions of law to the contrary, all sales of pesticides or
herbicides used in the production of crops, aquaculture, livestock or poultry;

(33) Tangible personal property and utilities purchased for use or consumption directly
or exclusively in the research and development of agricultural/biotechnology and plant genomics
products and prescription pharmaceuticals consumed by humans or animals;

(34) All sales of grain bins for storage of grain for resale;

(35) All sales of feed which are developed for and used in the feeding of pets owned by
a commercial breeder when such sales are made to a commercial breeder, as defined in section
273.325, RSMo, and licensed pursuant to sections 273.325 to 273.357, RSMo;

(36) All purchases by a contractor on behalf of an entity located in another state,
provided that the entity is authorized to issue a certificate of exemption for purchases to a
contractor under the provisions of that state's laws. For purposes of this subdivision, the term
"certificate of exemption" shall mean any document evidencing that the entity is exempt from
sales and use taxes on purchases pursuant to the laws of the state in which the entity is located.
Any contractor making purchases on behalf of such entity shall maintain a copy of the entity's
exemption certificate as evidence of the exemption. If the exemption certificate issued by the
exempt entity to the contractor is later determined by the director of revenue to be invalid for any
reason and the contractor has accepted the certificate in good faith, neither the contractor or the
exempt entity shall be liable for the payment of any taxes, interest and penalty due as the result
of use of the invalid exemption certificate. Materials shall be exempt from all state and local
sales and use taxes when purchased by a contractor for the purpose of fabricating tangible
personal property which is used in fulfilling a contract for the purpose of constructing, repairing
or remodeling facilities for the following:

(a) An exempt entity located in this state, if the entity is one of those entities able to issue
project exemption certificates in accordance with the provisions of section 144.062; or

(b) An exempt entity located outside the state if the exempt entity is authorized to issue
an exemption certificate to contractors in accordance with the provisions of that state's law and
the applicable provisions of this section;

(37) All sales or other transfers of tangible personal property to a lessor who leases the
property under a lease of one year or longer executed or in effect at the time of the sale or other
transfer to an interstate compact agency created pursuant to sections 70.370 to 70.441, RSMo,
or sections 238.010 to 238.100, RSMo;

(38) Sales of tickets to any collegiate athletic championship event that is held in a facility
owned or operated by a governmental authority or commission, a quasi-governmental agency,
a state university or college or by the state or any political subdivision thereof, including a
municipality, and that is played on a neutral site and may reasonably be played at a site located
outside the state of Missouri. For purposes of this subdivision, "neutral site" means any site that
is not located on the campus of a conference member institution participating in the event;

(39) All purchases by a sports complex authority created under section 64.920, RSMo;

(40) Beginning January 1, 2009, but not after January 1, 2015, materials, replacement
parts, and equipment purchased for use directly upon, and for the modification, replacement,
repair, and maintenance of aircraft, aircraft power plants, and aircraft accessories.

144.049. 1. For purposes of this section, the following terms mean:

(1) "Clothing", [any article of wearing apparel, including footwear, intended to be worn
on or about the human body. The term shall include but not be limited to cloth and other
material used to make school uniforms or other school clothing. Items normally sold in pairs
shall not be separated to qualify for the exemption. The term shall not include watches,
watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, or belt
buckles; and]all human wearing apparel suitable for general use. The following list
contains examples and is not intended to be an all-inclusive list:

e. Sewing materials that become part of "clothing" including, but not limited to,
buttons, fabric, lace, thread, yarn, and zippers;

(2) "Personal computers", a laptop, desktop, or tower computer system which consists
of a central processing unit, random access memory, a storage drive, a display monitor, and a
keyboard and devices designed for use in conjunction with a personal computer, such as a disk
drive, memory module, compact disk drive, daughterboard, digitalizer, microphone, modem,
motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user
operating system, soundcard, or video card;

(3) "School supplies", [any item normally used by students in a standard classroom for
educational purposes, including but not limited to textbooks, notebooks, paper, writing
instruments, crayons, art supplies, rulers, book bags, backpacks, handheld calculators, chalk,
maps, and globes. The term shall not include watches, radios, CD players, headphones, sporting
equipment, portable or desktop telephones, copiers or other office equipment, furniture, or
fixtures. School supplies shall also include computer software having a taxable value of three
hundred fifty dollars or less]an item commonly used by a student in a course of study. The
following is an all-inclusive list:

(aa) School art supply. School art supply is an item commonly used by a student
in a course of study for artwork. The following is an all-inclusive list:

a. Clay and glazes;

b. Paints, acrylic, tempora, and oil;

c. Paintbrushes for artwork;

d. Sketch and drawing pads;

e. Watercolors;

(bb) School instructional material. School instructional material is written material
commonly used by a student in a course of study as a reference and to learn the subject
being taught. The following is an all-inclusive list:

a. Reference books;

b. Reference maps and globes;

c. Textbooks; and

d. Workbooks;

(cc) School computer supply. School computer supply is an item commonly used
by a student in a course of study in which a computer is used. The following is an all-inclusive list:

2. In each year beginning on or after January 1, 2005, there is hereby specifically
exempted from state sales tax law all retail sales of any article of clothing having a taxable value
of one hundred dollars or less, all retail sales of school supplies not to exceed fifty dollars per
purchase, all computer software with a taxable value of three hundred fifty dollars or less, and
all retail sales of personal computers or computer peripheral devices not to exceed three thousand
five hundred dollars, during a three-day period beginning at 12:01 a.m. on the first Friday in
August and ending at midnight on the Sunday following.

3. [If the governing body of any political subdivision adopted an ordinance that applied
to the 2004 sales tax holiday to prohibit the provisions of this section from allowing the sales tax
holiday to apply to such political subdivision's local sales tax, then, notwithstanding any
provision of a local ordinance to the contrary, the 2005 sales tax holiday shall not apply to such
political subdivision's local sales tax. However, any such political subdivision may enact an
ordinance to allow the 2005 sales tax holiday to apply to its local sales taxes. A political
subdivision must notify the department of revenue not less than forty-five calendar days prior
to the beginning date of the sales tax holiday occurring in that year of any ordinance or order
rescinding an ordinance or order to opt out.

4.] This section shall not apply to any sales which take place within the Missouri state
fairgrounds.

[5.]4. This section applies to sales of items bought for personal use only.

[6. After the 2005 sales tax holiday, any political subdivision may, by adopting an
ordinance or order, choose to prohibit future annual sales tax holidays from applying to its local
sales tax. After opting out, the political subdivision may rescind the ordinance or order. The
political subdivision must notify the department of revenue not less than forty-five calendar days
prior to the beginning date of the sales tax holiday occurring in that year of any ordinance or
order rescinding an ordinance or order to opt out.

7. This section may not apply to any retailer when less than two percent of the retailer's
merchandise offered for sale qualifies for the sales tax holiday. The retailer shall offer a sales
tax refund in lieu of the sales tax holiday.]

144.100. 1. Every person making any taxable sales of property or service, except
transactions provided for in sections 144.070 and 144.440, individually or by duly authorized
officer or agent, shall make and file a written return with the director of revenue in such manner
as he may prescribe.

2. The returns shall be on blanks designed and furnished by the director of the
department of revenue and shall be filed at the times provided in sections 144.080 and 144.090.
The returns shall show the amount of gross receipts from sales of taxable property and services
by the person and the amount of tax due thereon by that person during and for the period covered
by the return. With each return, the person shall remit to the director of revenue the full amount
of the tax due.

3. In case of charge and time sales the gross receipts thereof shall be included as sales
in the returns as and when payments are received by the person, without any deduction therefrom
whatsoever.

4. If an error or omission is discovered in a return or a change be necessary to show the
true facts, the error may be corrected, the omission supplied, or the change made in the return
next filed with the director for the filing period immediately following the filing period in which
the error was made or the omission occurred, as prescribed by law, except that no refund under
this chapter shall be allowed for any amount of tax paid by a seller which is based upon charges
incident to credit card discounts. Any other omission or error must be corrected by filing an
amended return for the erroneously reported period if the amount of tax is less than that
originally reported, or an additional return if the amount of tax is greater than that originally
reported. An additional return shall be deemed filed on the date the envelope in which it is
mailed is postmarked or the date it is received by the director, whichever is earlier. Any payment
of tax, interest, penalty or additions to tax shall be deemed filed on the date the envelope
containing the payment is postmarked or the date the payment is received by the director,
whichever is earlier. If a refund or credit results from the filing of an amended return, no refund
or credit shall be allowed unless an application for refund or credit is properly completed and
submitted to the director pursuant to section 144.190.

5. The amount of gross receipts from sales and the amount of tax due returned by the
person, as well as all matters contained in the return, is subject to review and revision in the
manner herein provided for the correction of the returns.

6. The director of revenue may require any seller to file and remit sales tax
electronically.

144.105. 1. Beginning on or before January 1, 2010, the state shall review software
submitted to the streamlined sales and use tax governing board for certification as a CAS
under Section 501 of the streamlined sales and use tax agreement. Such review shall
include a review to determine that the program adequately classifies the state's product-based exemptions. Upon completion of the review, the state shall certify to the governing
board its acceptance of the classifications made by the system. The state shall relieve CSPs
and model 2 sellers from liability to this state and its local jurisdictions for not collecting
sales or use taxes resulting from the CSP or model 2 seller relying on the certification
provided by the state.

2. The streamlined sales and use tax governing board and this state shall not be
responsible for classification of an item or transaction with the product-based exemptions.
The relief from liability provided in this section shall not be available for a CSP or model
2 seller that has incorrectly classified an item or transaction into a product-based
exemption certified by this state. This subsection shall apply to the individual listing of
items or transactions within a product definition approved by the governing board or the
state.

3. If the state determines that an item or transaction is incorrectly classified as to
its taxability, it shall notify the CSP or model 2 seller of the incorrect classification. The
CSP or model 2 seller shall have ten days to revise the classification after receipt of notice
from the state of the determination. Upon expiration of the ten days, CSP or model 2 seller
shall be liable for the failure to collect the correct amount of sales or use taxes due and
owing to the state.

4. For purposes of this section, the following terms shall mean:

(1) "Certified automated system" or "CAS", software certified under the
streamlined sales and use tax agreement to calculate the tax imposed by each jurisdiction
on a transaction, determine the amount of tax to remit to the appropriate state, and
maintain a record of the transaction;

(2) "Certified service provider" or "CSP", an agent certified under the streamlined
sales and use tax agreement to perform all the seller's sales and use tax functions, other
than the seller's obligation to remit tax on its own purchases;

(3) "Model 2 seller", a seller that has selected a CAS to perform part of its sales and
use tax functions, but retains responsibility for remitting the tax;

(4) "Product-based exemption", an exemption based on the description of the
product and not based on who purchases the product or how the purchaser intends to use
the product.

144.625. To secure the payment of the tax, interest and penalties, which may become due
from a vendor as provided in sections 144.600 to 144.745, the director of revenue may, where
necessary to secure the payment of the tax, interest, and penalties require [all vendors]a vendor
to file a bond or a letter of credit in an amount to be determined by the director, under the same
requirements as provided in section 144.087.

144.655. 1. Every vendor, on or before the last day of the month following each calendar
quarterly period of three months, shall file with the director of revenue a return of all taxes
collected for the preceding quarter in the form prescribed by the director of revenue, showing the
total sales price of the tangible personal property sold by the vendor, the storage, use or
consumption of which is subject to the tax levied by this law, and other information the director
of revenue deems necessary. The return shall be accompanied by a remittance of the amount of
the tax required to be collected by the vendor during the period covered by the return. Returns
shall be signed by the vendor or the vendor's authorized agent. The director of revenue may
promulgate rules or regulations changing the filing and payment requirements of vendors, but
shall not require any vendor to file and pay more frequently than required in this section.

2. Where the aggregate amount of tax required to be collected by a vendor is in excess
of two hundred and fifty dollars for either the first or second month of a calendar quarter, the
vendor shall pay such aggregate amount for such months to the director of revenue by the
twentieth day of the succeeding month. The amount so paid shall be allowed as a credit against
the liability shown on the vendor's quarterly return required by this section.

3. Where the aggregate amount of tax required to be collected by a vendor is less than
forty-five dollars in a calendar quarter, the director of revenue shall by regulation permit the
vendor to file a return for a calendar year. The return shall be filed and the taxes paid on or
before January thirty-first of the succeeding year.

4. Except as provided in subsection 5 of this section, every person purchasing tangible
personal property, the storage, use or consumption of which is subject to the tax levied by
sections 144.600 to 144.748, who has not paid the tax due to a vendor registered in accordance
with the provisions of section 144.650, shall file with the director of revenue a return for the
preceding reporting period in the form and manner that the director of revenue prescribes,
showing the total sales price of the tangible property purchased during the preceding reporting
period and any other information that the director of revenue deems necessary for the proper
administration of sections 144.600 to 144.748. The return shall be accompanied by a remittance
of the amount of the tax required by sections 144.600 to 144.748 to be paid by the person.
Returns shall be signed by the person liable for the tax or such person's duly authorized agent.
For purposes of this subsection, the reporting period shall be determined by the director of
revenue and may be a calendar quarter or a calendar year. Annual returns and payments required
by the director pursuant to this subsection shall be due on or before April fifteenth of the year
for the preceding calendar year and quarterly returns and payments shall be due on or before the
last day of the month following each calendar period of three months. Upon the taxpayer's
request, the director may allow the filing of such returns and payments on a monthly basis. If
a taxpayer elects to file a monthly return and payment, such return and payment shall be due on
or before the twentieth day of the succeeding month.

5. [Any person purchasing tangible personal property subject to the taxes imposed by
sections 144.600 to 144.748 shall not be required to file a use tax return with the director of
revenue if such purchases on which such taxes were not paid do not exceed in the aggregate two
thousand dollars in any calendar year.

6. Nothing in subsection 5 of this section shall relieve a vendor of liability to collect the
tax imposed pursuant to sections 144.600 to 144.748 on the total gross receipts of all sales of
tangible personal property used, stored or consumed in this state and to remit all taxes collected
to the director of revenue in accordance with the provisions of this section nor shall it relieve a
purchaser from paying such taxes to a vendor registered in accordance with the provisions of
section 144.650]Any out-of-state seller, which is not legally required to register for use tax
in this state, but chooses to collect and remit use tax under sections 144.600 to 144.761,
shall file a return for the calendar year. The return shall be filed and the taxes paid on or
before January thirty-first of the succeeding year. In the event that any out-of-state seller,
which is not legally required to register for use tax in this state, but chooses to collect and
remit use tax under sections 144.600 to 144.761, has accumulated state and local use tax
funds in the amount equal to one thousand dollars or more, such vendor shall file a return
and remit the amount due for the month in which the accumulated state and local use tax
funds in the amount equal to one thousand dollars.

6. The director of revenue may require any seller to file and remit use tax
electronically.

144.805. 1. In addition to the exemptions granted pursuant to the provisions of section
144.030, there shall also be specifically exempted from the provisions of sections 144.010 to
144.525, sections 144.600 to [144.748]144.746, and section 238.235, RSMo, and the provisions
of any local sales tax law, as defined in section 32.085, RSMo, and from the computation of the
tax levied, assessed or payable pursuant to sections 144.010 to 144.525, sections 144.600 to
[144.748]144.746, and section 238.235, RSMo, and the provisions of any local sales tax law,
as defined in section 32.085, RSMo, all sales of aviation jet fuel in a given calendar year to
common carriers engaged in the interstate air transportation of passengers and cargo, and the
storage, use and consumption of such aviation jet fuel by such common carriers, if such common
carrier has first paid to the state of Missouri, in accordance with the provisions of this chapter,
state sales and use taxes pursuant to the foregoing provisions and applicable to the purchase,
storage, use or consumption of such aviation jet fuel in a maximum and aggregate amount of one
million five hundred thousand dollars of state sales and use taxes in such calendar year.

2. To qualify for the exemption prescribed in subsection 1 of this section, the common
carrier shall furnish to the seller a certificate in writing to the effect that an exemption pursuant
to this section is applicable to the aviation jet fuel so purchased, stored, used and consumed. The
director of revenue shall permit any such common carrier to enter into a direct-pay agreement
with the department of revenue, pursuant to which such common carrier may pay directly to the
department of revenue any applicable sales and use taxes on such aviation jet fuel up to the
maximum aggregate amount of one million five hundred thousand dollars in each calendar year.
The director of revenue shall adopt appropriate rules and regulations to implement the provisions
of this section, and to permit appropriate claims for refunds of any excess sales and use taxes
collected in calendar year 1993 or any subsequent year with respect to any such common carrier
and aviation jet fuel.

3. The provisions of this section shall apply to all purchases and deliveries of aviation
jet fuel from and after May 10, 1993.

4. All sales and use tax revenues upon aviation jet fuel received pursuant to this chapter,
less the amounts specifically designated pursuant to the constitution or pursuant to section
144.701 for other purposes, shall be deposited to the credit of the aviation trust fund established
pursuant to section 155.090, RSMo; provided however, the amount of such state sales and use
tax revenues deposited to the credit of such aviation trust fund shall not exceed ten million
dollars in each calendar year.

221.407. 1. The commission of any regional jail district may impose, by order, a sales
tax in the amount of one-eighth of one percent, one-fourth of one percent, three-eighths of one
percent, or one-half of one percent on all retail sales made in such region which are subject to
taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo, for the purpose of
providing jail services and court facilities and equipment for such region. The tax authorized by
this section shall be in addition to any and all other sales taxes allowed by law, except that no
order imposing a sales tax pursuant to this section shall be effective unless the commission
submits to the voters of the district, on any election date authorized in chapter 115, RSMo, a
proposal to authorize the commission to impose a tax.

2. The ballot of submission shall contain, but need not be limited to, the following
language:

Shall the regional jail district of ........................ (counties' names) impose a region-wide
sales tax of .................. (insert amount) for the purpose of providing jail services and court
facilities and equipment for the region?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "Yes". If you are opposed
to the question, place an "X" in the box opposite "No". If a majority of the votes cast on the
proposal by the qualified voters of the district voting thereon are in favor of the proposal, then
the order and any amendment to such order shall be in effect on the first day of the second
calendar quarter [immediately following the election approving the proposal]after the director
of revenue receives notification of adoption of the local sales tax. If the proposal receives less
than the required majority, the commission shall have no power to impose the sales tax
authorized pursuant to this section unless and until the commission shall again have submitted
another proposal to authorize the commission to impose the sales tax authorized by this section
and such proposal is approved by the required majority of the qualified voters of the district
voting on such proposal; however, in no event shall a proposal pursuant to this section be
submitted to the voters sooner than twelve months from the date of the last submission of a
proposal pursuant to this section.

3. All revenue received by a district from the tax authorized pursuant to this section shall
be deposited in a special trust fund and shall be used solely for providing jail services and court
facilities and equipment for such district for so long as the tax shall remain in effect.

4. Once the tax authorized by this section is abolished or terminated by any means, all
funds remaining in the special trust fund shall be used solely for providing jail services and court
facilities and equipment for the district. Any funds in such special trust fund which are not
needed for current expenditures may be invested by the commission in accordance with
applicable laws relating to the investment of other county funds.

5. All sales taxes collected by the director of revenue pursuant to this section on behalf
of any district, less one percent for cost of collection which shall be deposited in the state's
general revenue fund after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited in a special trust fund, which is hereby created, to be known as the
"Regional Jail District Sales Tax Trust Fund". The moneys in the regional jail district sales tax
trust fund shall not be deemed to be state funds and shall not be commingled with any funds of
the state. The director of revenue shall keep accurate records of the amount of money in the trust
fund which was collected in each district imposing a sales tax pursuant to this section, and the
records shall be open to the inspection of officers of each member county and the public. Not
later than the tenth day of each month the director of revenue shall distribute all moneys
deposited in the trust fund during the preceding month to the district which levied the tax. Such
funds shall be deposited with the treasurer of each such district, and all expenditures of funds
arising from the regional jail district sales tax trust fund shall be paid pursuant to an
appropriation adopted by the commission and shall be approved by the commission.
Expenditures may be made from the fund for any function authorized in the order adopted by the
commission submitting the regional jail district tax to the voters.

6. The director of revenue may authorize the state treasurer to make refunds from the
amounts in the trust fund and credited to any district for erroneous payments and overpayments
made, and may redeem dishonored checks and drafts deposited to the credit of such districts.
If any district abolishes the tax, the commission shall notify the director of revenue of the action
at least ninety days prior to the effective date of the repeal, and the director of revenue may order
retention in the trust fund, for a period of one year, of two percent of the amount collected after
receipt of such notice to cover possible refunds or overpayment of the tax and to redeem
dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed
after the effective date of abolition of the tax in such district, the director of revenue shall remit
the balance in the account to the district and close the account of that district. The director of
revenue shall notify each district in each instance of any amount refunded or any check redeemed
from receipts due the district.

7. Except as provided in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed pursuant to this section.

8. The provisions of this section shall expire September 30, 2015.

238.235. 1. (1) Any transportation development district may by resolution impose a
transportation development district sales tax on all retail sales made in such transportation
development district which are subject to taxation pursuant to the provisions of sections 144.010
to 144.525, RSMo, except such transportation development district sales tax shall not apply to
the sale or use of motor vehicles, trailers, boats or outboard motors [nor to all sales of electricity
or electrical current, water and gas, natural or artificial, nor to sales of service to telephone
subscribers, either local or long distance]. Such transportation development district sales tax
may be imposed for any transportation development purpose designated by the transportation
development district in its ballot of submission to its qualified voters, except that no resolution
enacted pursuant to the authority granted by this section shall be effective unless:

(a) The board of directors of the transportation development district submits to the
qualified voters of the transportation development district a proposal to authorize the board of
directors of the transportation development district to impose or increase the levy of an existing
tax pursuant to the provisions of this section; or

(b) The voters approved the question certified by the petition filed pursuant to subsection
5 of section 238.207.

(2) If the transportation district submits to the qualified voters of the transportation
development district a proposal to authorize the board of directors of the transportation
development district to impose or increase the levy of an existing tax pursuant to the provisions
of paragraph (a) of subdivision (1) of this subsection, the ballot of submission shall contain, but
need not be limited to, the following language:

Shall the transportation development district of ............ (transportation development
district's name) impose a transportation development district-wide sales tax at the rate of ..........
(insert amount) for a period of .......... (insert number) years from the date on which such tax is
first imposed for the purpose of .......... (insert transportation development purpose)?

□ YES□ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the resolution and any amendments thereto shall be in effect. If a majority
of the votes cast by the qualified voters voting are opposed to the proposal, then the board of
directors of the transportation development district shall have no power to impose the sales tax
authorized by this section unless and until the board of directors of the transportation
development district shall again have submitted another proposal to authorize it to impose the
sales tax pursuant to the provisions of this section and such proposal is approved by a majority
of the qualified voters voting thereon.

(3) [The sales tax authorized by this section shall become effective on the first day of the
second calendar quarter after the department of revenue receives notification of the tax.

(4) In each transportation development district in which a sales tax has been imposed in
the manner provided by this section, every retailer shall add the tax imposed by the transportation
development district pursuant to this section to the retailer's sale price, and when so added such
tax shall constitute a part of the price, shall be a debt of the purchaser to the retailer until paid,
and shall be recoverable at law in the same manner as the purchase price.

(5) In order to permit sellers required to collect and report the sales tax authorized by this
section to collect the amount required to be reported and remitted, but not to change the
requirements of reporting or remitting tax or to serve as a levy of the tax, and in order to avoid
fractions of pennies, the transportation development district may establish appropriate brackets
which shall be used in the district imposing a tax pursuant to this section in lieu of those brackets
provided in section 144.285, RSMo.

(6)] All revenue received by a transportation development district from the tax
authorized by this section which has been designated for a certain transportation development
purpose shall be deposited in a special trust fund and shall be used solely for such designated
purpose. Upon the expiration of the period of years approved by the qualified voters pursuant
to subdivision (2) of this subsection or if the tax authorized by this section is repealed pursuant
to subsection 6 of this section, all funds remaining in the special trust fund shall continue to be
used solely for such designated transportation development purpose. Any funds in such special
trust fund which are not needed for current expenditures may be invested by the board of
directors in accordance with applicable laws relating to the investment of other transportation
development district funds.

[(7)](4) The sales tax may be imposed in increments of one-eighth of one percent, up
to a maximum of one percent on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within the transportation development district adopting such
tax, if such property and services are subject to taxation by the state of Missouri pursuant to the
provisions of sections 144.010 to 144.525, RSMo, except such transportation development
district sales tax shall not apply to the sale or use of motor vehicles, trailers, boats or outboard
motors [nor to public utilities]. Any transportation development district sales tax imposed
pursuant to this section shall be imposed at a rate that shall be uniform throughout the district.

2. The resolution imposing the sales tax pursuant to this section shall impose upon all
sellers a tax for the privilege of engaging in the business of selling tangible personal property or
rendering taxable services at retail to the extent and in the manner provided in sections 144.010
to 144.525, RSMo, and the rules and regulations of the director of revenue issued pursuant
thereto; except that the rate of the tax shall be the rate imposed by the resolution as the sales tax
and the tax shall be reported and returned to and collected by the transportation development
district.

3. [On and after the effective date of any tax imposed pursuant to this section, the
director of revenue shall perform all functions incident to the administration, collection,
enforcement, and operation of the tax, and the director of revenue shall collect, in addition to all
other sales taxes imposed by law, the additional tax authorized pursuant to this section. The tax
imposed pursuant to this section and the taxes imposed pursuant to all other laws of the state of
Missouri shall be collected together and reported upon such forms and pursuant to such
administrative rules and regulations as may be prescribed by the director of revenue.

4. (1) All applicable provisions contained in sections 144.010 to 144.525, RSMo,
governing the state sales tax, sections 32.085 and 32.087, RSMo, and section 32.057, RSMo, the
uniform confidentiality provision, shall apply to the collection of the tax imposed by this section,
except as modified in this section.

(2) All exemptions granted to agencies of government, organizations, persons and to the
sale of certain articles and items of tangible personal property and taxable services pursuant to
the provisions of sections 144.010 to 144.525, RSMo, are hereby made applicable to the
imposition and collection of the tax imposed by this section.

(3) The same sales tax permit, exemption certificate and retail certificate required by
sections 144.010 to 144.525, RSMo, for the administration and collection of the state sales tax
shall satisfy the requirements of this section, and no additional permit or exemption certificate
or retail certificate shall be required; except that the transportation development district may
prescribe a form of exemption certificate for an exemption from the tax imposed by this section.

(4) All discounts allowed the retailer pursuant to the provisions of the state sales tax laws
for the collection of and for payment of taxes pursuant to such laws are hereby allowed and made
applicable to any taxes collected pursuant to the provisions of this section.

(5) The penalties provided in section 32.057, RSMo, and sections 144.010 to 144.525,
RSMo, for violation of those sections are hereby made applicable to violations of this section.

(6) For the purpose of a sales tax imposed by a resolution pursuant to this section, all
retail sales except retail sales of motor vehicles shall be deemed to be consummated at the place
of business of the retailer unless the tangible personal property sold is delivered by the retailer
or the retailer's agent to an out-of-state destination or to a common carrier for delivery to an
out-of-state destination. In the event a retailer has more than one place of business in this state
which participates in the sale, the sale shall be deemed to be consummated at the place of
business of the retailer where the initial order for the tangible personal property is taken, even
though the order must be forwarded elsewhere for acceptance, approval of credit, shipment or
billing. A sale by a retailer's employee shall be deemed to be consummated at the place of
business from which the employee works.

5.] All sales taxes received by the transportation development district shall be deposited
by the director of revenue in a special fund to be expended for the purposes authorized in this
section. The director of revenue shall keep accurate records of the amount of money which was
collected pursuant to this section, and the records shall be open to the inspection of officers of
each transportation development district and the general public.

[6.]4. (1) No transportation development district imposing a sales tax pursuant to this
section may repeal or amend such sales tax unless such repeal or amendment will not impair the
district's ability to repay any liabilities which it has incurred, money which it has borrowed or
revenue bonds, notes or other obligations which it has issued or which have been issued by the
commission or any local transportation authority to finance any project or projects.

(2) Whenever the board of directors of any transportation development district in which
a transportation development sales tax has been imposed in the manner provided by this section
receives a petition, signed by ten percent of the qualified voters calling for an election to repeal
such transportation development sales tax, the board of directors shall, if such repeal will not
impair the district's ability to repay any liabilities which it has incurred, money which it has
borrowed or revenue bonds, notes or other obligations which it has issued or which have been
issued by the commission or any local transportation authority to finance any project or projects,
submit to the qualified voters of such transportation development district a proposal to repeal the
transportation development sales tax imposed pursuant to the provisions of this section. If a
majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of
the proposal to repeal the transportation development sales tax, then the resolution imposing the
transportation development sales tax, along with any amendments thereto, is repealed. If a
majority of the votes cast by the qualified voters voting thereon are opposed to the proposal to
repeal the transportation development sales tax, then the ordinance or resolution imposing the
transportation development sales tax, along with any amendments thereto, shall remain in effect.

5. After the effective date of any tax imposed under the provisions of this section,
the director of revenue shall perform all functions incident to the administration,
collection, enforcement, and operation of the tax and collect, in addition to the sales tax for
the state of Missouri, the additional tax authorized under the authority of this section. The
tax imposed under this section and the tax imposed under the sales tax law of the state of
Missouri shall be collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director of revenue.

6. All transportation development district sales taxes collected by the director of
revenue under this section on behalf of any transportation development district, less one
percent for cost of collection, which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds as provided in section 32.087, shall be
deposited with the state treasurer in a transportation development district sales tax trust
fund. The moneys in such transportation development district sales tax trust fund shall
not be deemed to be state funds and shall not be commingled with any funds of the state.
The director of revenue shall keep accurate records of the amount of money in the trust
fund which was collected in each transportation development district imposing a
transportation development district sales tax, and the records shall be open to the
inspection of officers of the district and to the public. Not later than the tenth day of each
month the director of revenue shall distribute all moneys deposited in the trust fund during
the preceding month by distributing to the district treasurer, or such other officer as may
be designated by the transportation development district ordinance or order, of each
district imposing the tax authorized by this section, the sum due the district as certified by
the director of revenue.

7. The director of revenue may authorize the state treasurer to make refunds from
the amounts in the trust fund and credited to any transportation development district for
erroneous payments and overpayments made, and may redeem dishonored checks and
drafts deposited to the credit of such counties. If any county abolishes the tax, the repeal
of such tax shall become effective December thirty-first of the calendar year in which such
abolishment was approved. The transportation development district shall notify the
director of revenue of the action at least ninety days prior to the effective date of the repeal,
and the director of revenue may order retention in the trust fund, for a period of one year,
of two percent of the amount collected after receipt of such notice to cover possible refunds
or overpayment of the tax and to redeem dishonored checks and drafts deposited to the
credit of such accounts. After one year has elapsed after the effective date of abolition of
the tax in such transportation development district, the director of revenue shall authorize
the state treasurer to remit the balance in the account to the transportation development
district and close the account of that county. The director of revenue shall notify each
transportation development district of each instance of any amount refunded or any check
redeemed from receipts due the district.

8. Except as provided in this section, all provisions of sections 32.085 and 32.087
shall apply to the tax imposed under this section.

238.410. 1. Any county transit authority established pursuant to section 238.400 may
impose a sales tax of up to one percent on all retail sales made in such county which are subject
to taxation under the provisions of sections 144.010 to 144.525, RSMo. The tax authorized by
this section shall be in addition to any and all other sales taxes allowed by law, except that no
sales tax imposed under the provisions of this section shall be effective unless the governing
body of the county, on behalf of the transit authority, submits to the voters of the county, at a
county or state general, primary or special election, a proposal to authorize the transit authority
to impose a tax.

2. The ballot of submission shall contain, but need not be limited to, the following
language:

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed
to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the tax shall become effective on the first day of the second calendar quarter
following notification to the department of revenue of adoption of the tax. If a majority of the
votes cast by the qualified voters voting are opposed to the proposal, then the transit authority
shall have no power to impose the sales tax authorized by this section unless and until another
proposal to authorize the transit authority to impose the sales tax authorized by this section has
been submitted and such proposal is approved by a majority of the qualified voters voting
thereon.

3. All revenue received by the transit authority from the tax authorized under the
provisions of this section shall be deposited in a special trust fund and shall be used solely by the
transit authority for construction, purchase, lease, maintenance and operation of transportation
facilities located within the county for so long as the tax shall remain in effect. Any funds in
such special trust fund which are not needed for current expenditures may be invested by the
transit authority in accordance with applicable laws relating to the investment of county funds.

4. No transit authority imposing a sales tax pursuant to this section may repeal or amend
such sales tax unless such repeal or amendment is submitted to and approved by the voters of
the county in the same manner as provided in subsection 1 of this section for approval of such
tax. Whenever the governing body of any county in which a sales tax has been imposed in the
manner provided by this section receives a petition, signed by ten percent of the registered voters
of such county voting in the last gubernatorial election, calling for an election to repeal such sales
tax, the governing body shall submit to the voters of such county a proposal to repeal the sales
tax imposed under the provisions of this section. If a majority of the votes cast on the proposal
by the registered voters voting thereon are in favor of the proposal to repeal the sales tax, then
such sales tax is repealed. If a majority of the votes cast by the registered voters voting thereon
are opposed to the proposal to repeal the sales tax, then such sales tax shall remain in effect.

5. The sales tax imposed under the provisions of this section shall impose upon all sellers
a tax for the privilege of engaging in the business of selling tangible personal property or
rendering taxable services at retail to the extent and in the manner provided in sections 144.010
to 144.525, RSMo, and the rules and regulations of the director of revenue issued pursuant
thereto; except that the rate of the tax shall be the rate approved pursuant to this section. The
amount reported and returned to the director of revenue by the seller shall be computed on the
basis of the combined rate of the tax imposed by sections 144.010 to 144.525, RSMo, and the
tax imposed by this section, plus any amounts imposed under other provisions of law.

6. After the effective date of any tax imposed under the provisions of this section, the
director of revenue shall perform all functions incident to the administration, collection,
enforcement, and operation of the tax, and the director of revenue shall collect in addition to the
sales tax for the state of Missouri the additional tax authorized under the authority of this section.
The tax imposed under this section and the tax imposed under the sales tax law of the state of
Missouri shall be collected together and reported upon such forms and under such administrative
rules and regulations as may be prescribed by the director of revenue. In order to permit sellers
required to collect and report the sales tax to collect the amount required to be reported and
remitted, but not to change the requirements of reporting or remitting tax or to serve as a levy
of the tax, and in order to avoid fractions of pennies, the applicable provisions of section
144.285, RSMo, shall apply to all taxable transactions.

7. All applicable provisions contained in sections 144.010 to 144.525, RSMo, governing
the state sales tax and section 32.057, RSMo, the uniform confidentiality provision, shall apply
to the collection of the tax imposed by this section, except as modified in this section. All
exemptions granted to agencies of government, organizations, persons and to the sale of certain
articles and items of tangible personal property and taxable services under the provisions of
sections 144.010 to 144.525, RSMo, are hereby made applicable to the imposition and collection
of the tax imposed by this section. The same sales tax permit, exemption certificate and retail
certificate required by sections 144.010 to 144.525, RSMo, for the administration and collection
of the state sales tax shall satisfy the requirements of this section, and no additional permit or
exemption certificate or retail certificate shall be required; except that the director of revenue
may prescribe a form of exemption certificate for an exemption from the tax imposed by this
section. All discounts allowed the retailer under the provisions of the state sales tax law for the
collection of and for payment of taxes under chapter 144, RSMo, are hereby allowed and made
applicable to any taxes collected under the provisions of this section. The penalties provided in
section 32.057, RSMo, and sections 144.010 to 144.525, RSMo, for a violation of those sections
are hereby made applicable to violations of this section.

8. [For the purposes of a sales tax imposed pursuant to this section, all retail sales shall
be deemed to be consummated at the place of business of the retailer, except for tangible
personal property sold which is delivered by the retailer or his agent to an out-of-state destination
or to a common carrier for delivery to an out-of-state destination and except for the sale of motor
vehicles, trailers, boats and outboard motors, which is provided for in subsection 12 of this
section. In the event a retailer has more than one place of business in this state which
participates in the sale, the sale shall be deemed to be consummated at the place of business of
the retailer where the initial order for the tangible personal property is taken, even though the
order must be forwarded elsewhere for acceptance, approval of credit, shipment or billing. A
sale by a retailer's employee shall be deemed to be consummated at the place of business from
which he works.

9.] All sales taxes collected by the director of revenue under this section on behalf of any
transit authority, less one percent for cost of collection which shall be deposited in the state's
general revenue fund after payment of premiums for surety bonds as provided in this section,
shall be deposited in the state treasury in a special trust fund, which is hereby created, to be
known as the "County Transit Authority Sales Tax Trust Fund". The moneys in the county
transit authority sales tax trust fund shall not be deemed to be state funds and shall not be
commingled with any funds of the state. The director of revenue shall keep accurate records of
the amount of money in the trust fund which was collected in each transit authority imposing a
sales tax under this section, and the records shall be open to the inspection of officers of the
county and the public. Not later than the tenth day of each month the director of revenue shall
distribute all moneys deposited in the trust fund during the preceding month to the transit
authority which levied the tax.

[10.]9. The director of revenue may authorize the state treasurer to make refunds from
the amounts in the trust fund and credited to any transit authority for erroneous payments and
overpayments made, and may authorize the state treasurer to redeem dishonored checks and
drafts deposited to the credit of such transit authorities. If any transit authority abolishes the tax,
the transit authority shall notify the director of revenue of the action at least ninety days prior to
the effective date of the repeal and the director of revenue may order retention in the trust fund,
for a period of one year, of two percent of the amount collected after receipt of such notice to
cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts
deposited to the credit of such accounts. After one year has elapsed after the effective date of
abolition of the tax in such transit authority, the director of revenue shall authorize the state
treasurer to remit the balance in the account to the transit authority and close the account of that
transit authority. The director of revenue shall notify each transit authority of each instance of
any amount refunded or any check redeemed from receipts due the transit authority. The director
of revenue shall annually report on his management of the trust fund and administration of the
sales taxes authorized by this section. He shall provide each transit authority imposing the tax
authorized by this section with a detailed accounting of the source of all funds received by him
for the transit authority.

[11.]10. The director of revenue and any of his deputies, assistants and employees who
shall have any duties or responsibilities in connection with the collection, deposit, transfer,
transmittal, disbursement, safekeeping, accounting, or recording of funds which come into the
hands of the director of revenue under the provisions of this section shall enter a surety bond or
bonds payable to any and all transit authorities in whose behalf such funds have been collected
under this section in the amount of one hundred thousand dollars; but the director of revenue
may enter into a blanket bond or bonds covering himself and all such deputies, assistants and
employees. The cost of the premium or premiums for the surety bond or bonds shall be paid by
the director of revenue from the share of the collection retained by the director of revenue for the
benefit of the state.

[12.]11. Sales taxes imposed pursuant to this section and use taxes on the purchase and
sale of motor vehicles, trailers, boats, and outboard motors shall not be collected and remitted
by the seller, but shall be collected by the director of revenue at the time application is made for
a certificate of title, if the address of the applicant is within a county where a sales tax is imposed
under this section. The amounts so collected, less the one percent collection cost, shall be
deposited in the county transit authority sales tax trust fund. The purchase or sale of motor
vehicles, trailers, boats, and outboard motors shall be deemed to be consummated at the address
of the applicant. As used in this subsection, the term "boat" shall only include motorboats and
vessels as the terms "motorboat" and "vessel" are defined in section 306.010, RSMo.

[13.]12. In any county where the transit authority sales tax has been imposed, if any
person is delinquent in the payment of the amount required to be paid by him under this section
or in the event a determination has been made against him for taxes and penalty under this
section, the limitation for bringing suit for the collection of the delinquent tax and penalty shall
be the same as that provided in sections 144.010 to 144.525, RSMo. Where the director of
revenue has determined that suit must be filed against any person for the collection of delinquent
taxes due the state under the state sales tax law, and where such person is also delinquent in
payment of taxes under this section, the director of revenue shall notify the transit authority to
which delinquent taxes are due under this section by United States registered mail or certified
mail at least ten days before turning the case over to the attorney general. The transit authority,
acting through its attorney, may join in such suit as a party plaintiff to seek a judgment for the
delinquent taxes and penalty due such transit authority. In the event any person fails or refuses
to pay the amount of any sales tax due under this section, the director of revenue shall promptly
notify the transit authority to which the tax would be due so that appropriate action may be taken
by the transit authority.

[14.]13. Where property is seized by the director of revenue under the provisions of any
law authorizing seizure of the property of a taxpayer who is delinquent in payment of the tax
imposed by the state sales tax law, and where such taxpayer is also delinquent in payment of any
tax imposed by this section, the director of revenue shall permit the transit authority to join in
any sale of property to pay the delinquent taxes and penalties due the state and to the transit
authority under this section. The proceeds from such sale shall first be applied to all sums due
the state, and the remainder, if any, shall be applied to all sums due such transit authority under
this section.

[15. The transit authority created under the provisions of sections 238.400 to 238.412
shall notify any and all affected businesses of the change in tax rate caused by the imposition of
the tax authorized by sections 238.400 to 238.412.

16.]14. In the event that any transit authority in any county with a charter form of
government and with more than two hundred fifty thousand but fewer than three hundred fifty
thousand inhabitants submits a proposal in any election to increase the sales tax under this
section, and such proposal is approved by the voters, the county shall be reimbursed for the costs
of submitting such proposal from the funds derived from the tax levied under this section.

15. Except as provided in sections 238.400 to 238.412, all provisions of sections
32.085 and 32.087 shall apply to the tax imposed under sections 238.410 to 238.412.

644.032. 1. The governing body of any municipality or county may impose, by
ordinance or order, a sales tax in an amount not to exceed one-half of one percent on all retail
sales made in such municipality or county which are subject to taxation under the provisions of
sections 144.010 to 144.525, RSMo. The tax authorized by this section and section 644.033
shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or
order imposing a sales tax under the provisions of this section and section 644.033 shall be
effective unless the governing body of the municipality or county submits to the voters of the
municipality or county, at a municipal, county or state general, primary or special election, a
proposal to authorize the governing body of the municipality or county to impose a tax[,
provided, that the tax authorized by this section shall not be imposed on the sales of food, as
defined in section 144.014, RSMo, when imposed by any county with a charter form of
government and with more than one million inhabitants].

2. The ballot of submission shall contain, but need not be limited to, the following
language:

Shall the municipality (county) of ............... impose a sales tax of ....... (insert amount)
for the purpose of providing funding for ................ (insert either storm water control, or local
parks, or storm water control and local parks) for the municipality (county)?

□ YES□ NO

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the
first day of the second quarter after the director of revenue receives notice of adoption of the tax.
If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the
governing body of the municipality or county shall not impose the sales tax authorized in this
section and section 644.033 until the governing body of the municipality or county resubmits
another proposal to authorize the governing body of the municipality or county to impose the
sales tax authorized by this section and section 644.033 and such proposal is approved by a
majority of the qualified voters voting thereon; however, in no event shall a proposal pursuant
to this section and section 644.033 be submitted to the voters sooner than twelve months from
the date of the last proposal pursuant to this section and section 644.033.

3. All revenue received by a municipality or county from the tax authorized under the
provisions of this section and section 644.033 shall be deposited in a special trust fund and shall
be used to provide funding for storm water control or for local parks, or both, within such
municipality or county, provided that such revenue may be used for local parks outside such
municipality or county if the municipality or county is engaged in a cooperative agreement
pursuant to section 70.220, RSMo.

4. Any funds in such special trust fund which are not needed for current expenditures
may be invested by the governing body in accordance with applicable laws relating to the
investment of other municipal or county funds.